Wp(C)/1275/2016 Of Kerala Gazetted Officers v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 20TH DAY OF JANUARY 2016/30TH POUSHA, 1937 WP(C).No. 1275 of 2016 (H) -------------------------------------- PETITIONER(S): ---------------------- KERALA GAZETTED OFFICERS CO-OPERATIVE SOCIETY LIMITED NO. T 424, REPRESENTED BY ITS SECRETARY, VAZHUTHACAUD P.O., THIRUVANANTHAPURAM - 695 014. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV RESPONDENT(S): ------------------------- 1. THE INCOME TAX OFFICER, WARD NO. 3 (1) OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX RANGE-2, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM - 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM -695 003. BY SRI.K.M.V.PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ WP(C).No. 1275 of 2016 (H) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1-TRUE COPY OF THE INCOME TAX FILED BY THE PETITIONER FOR THE YEAR 2012-13 DATED 09/02/20152012-13 DATED 09/02/2015 P2-TRUE COPY OF THE APPEAL SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 03/03/20152ND RESPONDENT DATED 03/03/2015 P3-TRUE COPY OF THE CONSOLIDATED DEMAND NOTICE NO. AAATK8403D/ITO,W-2(1)/TVM/15-16 DATED 16/11/2015 ISSUED BY THE IST RESPONDENTAAATK8403D/ITO,W-2(1)/TVM/15-16 DATED 16/11/2015 ISSUED BY THE IST RESPONDENT P4-TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER IN EXHIBIT-P2APPEAL DATED 24/10/2015APPEAL DATED 24/10/2015 P5-TRUE COPY OF THE NOTICE NO. AAATK8403D/W-2(1)/TVM/2015-16 DATED 28/12/2015 ISSUED BY THE IST RESPONDENT.28/12/2015 ISSUED BY THE IST RESPONDENT. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE PJ A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 1275 of 2016 ===================================================== Dated this the 20[th] day of January, 2016 JUDGMENT Against Ext.P6 assessment order under the Income Tax Act,the petitioner has preferred Ext.P2 appeal and Ext.P4 stay petitionbefore the 2[nd] respondent. It is the contention of the learnedcounsel for the petitioner that the issue involved pertaining to theeligibility of deduction under Section 80P of the Income Tax Actand the said issue is pending consideration before the DivisionBench of this Court in an IT Appeal, where the Division Bench hasgranted an unconditional stay against recovery pending disposal ofthe IT Appeal. Taking note of the said submission of counsel forthe petitioner, I am of the view that the present writ petition can bedisposed in the following lines: (i)The 2[nd] respondent shall consider and passorders on Ext.P2 appeal, within a period of fourmonths from the date of receipt of a copy ofthis judgment, after hearing the petitioner. orders on Ext.P2 appeal, within a period of fourmonths from the date of receipt of a copy ofthis judgment, after hearing the petitioner. (ii) Recovery steps for recovery of amountsconfirmed against the petitioner by Ext.P6assessment order shall be kept in abeyance, tillsuch time as the 2[nd] respondent passes ordersin Ext.P2 appeal as directed and communicatesconfirmed against the petitioner by Ext.P6assessment order shall be kept in abeyance, tillsuch time as the 2[nd] respondent passes ordersin Ext.P2 appeal as directed and communicates the same to the petitioner. (iii) The petitioner shall produce a copy of the writpetition together with a copy of this judgmentbefore the 2[nd] respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE