Wp(C)/13407/2014 Of M/S.travancore Education Society v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 28TH DAY OF MAY 2014/7TH JYAISHTA, 1936 WP(C).No. 13407 of 2014 (A) ---------------------------- PETITIONER: ---------------------- M/S.TRAVANCORE EDUCATION SOCIETY, REGISTERED OFFICE AT: KALLAMBALAM POST - 695 605, THIRUVANANTHAPURAM DISTRICT, REPRESENTED BY ITS PRESIDENT A.SAINULABDEEN, S/O.ABDUL MAJEED, PRESIDENT, M/S.TRAVANCORE EDUCATION SOCIETY, KALLAMBALAM POST -695 605, THIRUVANANTHAPURAM DISTRICT. BY ADVS.SRI.O.RAMACHANDRAN NAMBIAR SRI.GEEN T.MATHEW RESPONDENT(S): ---------------------------- 1. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - I, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOMETAX , CENTRAL RANGE, 4TH FLOOR, ANNEXE AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM DISTRICT 695 003. 2. COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX(APPEALS - III), KOCHI, ERNAKULAM DISTRICT - 682 018. OFFICE OF THE COMMISSIONER OF INCOME TAX(APPEALS - III), KOCHI, ERNAKULAM DISTRICT - 682 018. BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-05-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WP(C).No. 13407 of 2014 (A) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: --------------------------------------- EXT.P-1: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FOR THEASSESSMENT YEAR 2006 - 07 ISSUED BY THE IST RESPONDENT. EXT.P-2: TRUE COPY OF THE MEMORANDUM OF APPEAL. EXT.P-3: TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P2 BEFORETHE 2ND RESPONDENT. EXT.P-4: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FOR THEASSESSMENT YEAR 2007 - 08 ISSUED BY THE IST RESPONDENT. EXT.P-5: TRUE COPY OF THE MEMORANDUM OF APPEAL. EXT.P-6: TRUE COPY OF THE STAY PEITION FILED IN EXHIBIT P5 BEFORE THE2ND RESPONDENT. EXT.P-7: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FOR THEASSESSMENT YEAR 2008 - 09 ISSUED BY THE IST RESPONDENT. EXT.P-8: TRUE COPY OF THE MEMORANDUM OF APPEAL. EXT.P-9: TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P8 BEFORETHE 2ND RESPONDENT. EXT.P-10: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FORTHE ASSESSMENT YEAR 2009 - 10 ISSUED BY THE IST RESPONDENT. EXT.P-11: TRUE COPY OF THE MEMORANDUM OF APPEAL. EXT.P-12: TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P11 BEFORETHE 2ND RESPONDENT. EXT.P-13: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FORTHE ASSESSMENT YEAR 2010 - 11 ISSUED BY THE IST RESPONDENT. EXT.P-14: TRUE COPY OF THE MEMORANDUM OF APPEAL. EXT.P-15: TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P14 BEFORETHE 2ND RESPONDENT. Kss ..2..... WPC.NO.13407/2014 (A) EXT.P-16: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FORTHE ASSESSMENT YEAR 2011 - 12 ISSUED BY THE IST RESPONDENT. EXT.P-17: TRUE COPY OF THE MEMORANDUM OF APPEAL. EXT.P-18: TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P17 BEFORETHE 2ND RESPONDENT. EXT.P-19: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FORTHE ASSESSMENT YEAR 2012 - 13 ISSUED BY THE IST RESPONDENT. EXT.P-20: TRUE COPY OF THE MEMORANDUM OF APPEAL. EXT.P-21: TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P20 BEFORETHE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS: ------------------------------------------- N I L /TRUE COPY/ P.A.TO JUDGE Kss K. VINOD CHANDRAN, J. =====================W.P.(C) No. 13407 of 2014======================Dated this the 28[th] day of May, 2014 J U D G M E N T EXT.P-17: TRUE COPY OF THE MEMORANDUM OF APPEAL. EXT.P-18: TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P17 BEFORETHE 2ND RESPONDENT. EXT.P-19: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FORTHE ASSESSMENT YEAR 2012 - 13 ISSUED BY THE IST RESPONDENT. EXT.P-20: TRUE COPY OF THE MEMORANDUM OF APPEAL. EXT.P-21: TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P20 BEFORETHE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS: ------------------------------------------- N I L /TRUE COPY/ P.A.TO JUDGE Kss K. VINOD CHANDRAN, J. =====================W.P.(C) No. 13407 of 2014======================Dated this the 28[th] day of May, 2014 J U D G M E N T Exts.P1, P4, P7, P10, P13, P16 & P19 are the assessmentorders passed against the petitioner for the years 2006-07 to2012-13. Against these orders, petitioner filed Exts.P2, P5, P8,P11, P14, P17 & P20 appeals, which are accompanied byExts.P3, P6, P9, P12, P15, P18 & P21 stay petitions before the 2[nd]respondent. Appeals and stay petitions are pending before the2[nd] respondent. In the meanwhile, coercive proceedings havebeen initiated. It is in this context, the writ petition has beenfiled. 2. In the above circumstances, it is directed that theappellate authority, the 2[nd] respondent herein, shall dispose ofExts.P3, P6, P9, P12, P15, P18 & P21 stay applications within aperiod of one month from today and the coercive proceedings bestayed until such orders are passed, which order shall determinethe matter thereafter. Writ petition disposed of. Sd/- K. VINOD CHANDRAN, JUDGE //True Copy //