Wp(C)/15657/2012 Of M/S.marthoma Cheria Pally v. The Joint Director Of Income Tax (Osd) (Exemption) Range-4, Kochi

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 5TH DAY OF JULY 2012/14TH ASHADHA 1934 WP(C).No. 15657 of 2012 (F) --------------------------- PETITIONER(S): ------------------------ M/S.MARTHOMA CHERIA PALLY, A.M. ROAD, KOTHAMANGALAM-686 691. BY ADVS. SRI.ANIL D. NAIR, SRI.J.R.PREM NAVAZ, SMT.NIVEDITA A.KAMATH. RESPONDENT(S): -------------------------- 1. THE JOINT DIRECTOR OF INCOME TAX (OSD) (EXEMPTION), RANGE-4, KOCHI-682 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM-682 018. 3. ASSISTANT DIRECTOR OF INCOME TAX (EXEMPTION), RANGE-4, KOCHI-682 001. BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-07-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 15657 of 2012 (F) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1:-TRUE COPY OF THE ASSESSMENT ORDER DTD. 21/12/2011 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT FOR THE YEAR 2009-10.ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT FOR THE YEAR 2009-10. EXT.P2:-TRUE COPY OF the APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-2010 DATED 18/01/2012.THE 2ND RESPONDENT FOR THE YEAR 2009-2010 DATED 18/01/2012. EXT.P3:-TRUE COPY OF THE STAY PETITION FOR THEYEAR 2009-10 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTDATED 20/06/2012.FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTDATED 20/06/2012. EXT.P4:-TRUE COPY OF THE ORDER ISSUED BY THE THIRD RESPONDENT DTD. 26/06/2012 ISSUED TO THE PETITIONER. DTD. 26/06/2012 ISSUED TO THE PETITIONER. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs. P.R.RAMACHANDRA MENON, J. - - - - - - - - - - - - - - - - - - - - - W.P.(c) No.15657 OF 2012 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 5[th] day of July , 2012 JUDGMENT Against Ext.P1 assessment order, the petitioner has preferred Ext.P2appeal along with Ext.P3 interlocutory application for stay, which arepending consideration before the second respondent. The petitioner alsofiled an application before the third respondent seeking to stay of collectionof demand during the pendency of the appeal under Section 220(b) of theIncome Tax Act. The first respondent, while disposing of the application,directed the petitioner to remit Rs. 1,00,00,000/- in ten instalments startingfrom 27/06/2012, which in turn is under challenge in this writ petition. 3.Heard the learned Government Pleader as well. 4.Considering the facts and circumstances, the writ petition isdisposed of, directing the second respondent to consider Ext.3 application for stay and pass appropriate orders, in accordance with law, asexpeditiously as possible, at any rate within one month from the date ofreceipt of a copy of this judgment. Coercive proceedings, if any, shall bekept in abeyance till such time. WPC.No.15657/2012 The petitioner shall produce a copy of this judgment along with acopy of this writ petition before the second respondent for further steps. P.R.RAMACHANDRA MENONJUDGE sv.