Wp(C)/12787/2014 Of Mother India International Residential Publicschool Society v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 21ST DAY OF MAY 2014/31ST VAISAKHA, 1936 WP(C).No. 12787 of 2014 (W) ---------------------------- PETITIONER : --------------------- MOTHER INDIA INTERNATIONAL RESIDENTIAL PUBLIC SCHOOL SOCIETYKEEZHATTINGAL, KADAKKAVOOR, TRIVANDRUM - 695 306REPRESENTED BY ITS SECRETARY SMT. HENASUBRAN BY SENIOR ADVOCATE SRI.T.M.SREEDHARAN SRI.M.B.PRAJITH SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S) : ---------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - I, TRIVANDRUM - 695 001. 2.THE COMMISSIONER OF INCOME TAX (APPEALS) -III,KERA BHAVAN, 6TH FLOORSRVHS ROAD, COCHIN - 682 016. 3.THE COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI, AMBADI BUILDING, CHITTOOR ROADCOCHIN - 682 016. 4.THE BRANCH MANAGERUNION BANK OF INDIA, ATTINGAL BRANCH SHAMS COMPLEX, ATTINGAL, TRIVANDRUM - 691 501. R1 TO R3 BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX R4 BY ADV. SRI.A.S.P.KURUP, SC, UBI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-05-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 12787 of 2014 (W) APPENDIX PETITIONER'S EXHIBITS : EXT.P1: COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 PASSED BYTHE 1ST RESPONDENT FOR THE ASST. YEAR 2006-07.THE 1ST RESPONDENT FOR THE ASST. YEAR 2006-07.EXT.P1(a)COPY OF -DO- FOR THE ASST. YEAR 2007-08.EXT.P1(b)COPY OF -DO- FOR THE ASST. YEAR 2008-09.EXT.P1(c)COPY OF -DO- FOR THE ASST. YEAR 2009-10.EXT.P1(d)COPY OF -DO- FOR THE ASST. YEAR 2010-11.EXT.P1(e)COPY OF -DO- FOR THE ASST. YEAR 2011-12.EXT.P1(f)COPY OF -DO- FOR THE ASST. YEAR 2012-13.EXT.P2COPY OF MEMORANDUM OF APPEAL DATED 24.4.2014 SUBMITTEDBY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THEASST. YEAR 2006-07.EXT.P1(b)COPY OF -DO- FOR THE ASST. YEAR 2008-09.EXT.P1(c)COPY OF -DO- FOR THE ASST. YEAR 2009-10.EXT.P1(d)COPY OF -DO- FOR THE ASST. YEAR 2010-11.EXT.P1(e)COPY OF -DO- FOR THE ASST. YEAR 2011-12.EXT.P1(f)COPY OF -DO- FOR THE ASST. YEAR 2012-13.EXT.P2COPY OF MEMORANDUM OF APPEAL DATED 24.4.2014 SUBMITTEDBY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THEASST. YEAR 2006-07.EXT.P2(a)COPY OF -DO- FOR THE ASST. YEAR 2007-08.EXT.P2(b)COPY OF -DO- FOR THE ASST. YEAR 2008-09.EXT.P2(b)COPY OF -DO- FOR THE ASST. YEAR 2008-09. EXT.P2(c)COPY OF -DO- FOR THE ASST. YEAR 2009-10.EXT.P2(d)COPY OF -DO- FOR THE ASST. YEAR 2010-11.EXT.P2(e)COPY OF -DO- FOR THE ASST. YEAR 2011-12.EXT.P2(f)COPY OF -DO- FOR THE ASST. YEAR 2012-13.EXT.P2(d)COPY OF -DO- FOR THE ASST. YEAR 2010-11.EXT.P2(e)COPY OF -DO- FOR THE ASST. YEAR 2011-12.EXT.P2(f)COPY OF -DO- FOR THE ASST. YEAR 2012-13. (Contd...) WP(C).No. 12787 of 2014 (W) RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 12787 of 2014 ======================Dated this the 21[st] day of May, 2014 J U D G M E N T Without going into the merits of the matter, thepetitioner seeks only consideration of the stay applicationfiled before the Commissioner of Income Tax (Appeals) III,Cochin produced herein as Exts. P3 and P3(a) to P3(f) forvarious assessment years. The demands arise fromassessment completed after seizure effected under Section132 of the Income Tax Act, 1961. Admittedly, the petitionerhas filed the appeal within time and has also moved the stayapplications, which are pending before the first appellateauthority, the 2[nd] respondent herein. 2. In view of the limited prayers made, this Courtdeems it fit that, the 2[nd] respondent be directed to considerthe stay applications produced herein as Exts.P3 and P3(a)to P3(f) within a period of one month from the date ofreceipt of a certified copy of this judgment. W.P.(C) No. 12787 of 2014 2. In view of the limited prayers made, this Courtdeems it fit that, the 2[nd] respondent be directed to considerthe stay applications produced herein as Exts.P3 and P3(a)to P3(f) within a period of one month from the date ofreceipt of a certified copy of this judgment. W.P.(C) No. 12787 of 2014 3. Needless to say the recovery proceedings shall be kept in abeyance for a period of six weeks from today,subject however to orders passed in Exts.P3 and P3(a) toP3(f) stay petitions. In the circumstances, of the directionsabove, the 4[th] respondent Bank shall not give effect toExt.P5. With the above directions and observations, the WritPetition stands disposed of. Sd/- K. VINOD CHANDRAN,JUDGE SB // TRUE COPY // P.A TO JUDGE.