Wp(C)/15695/2014 Of South East Education Trust v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 20TH DAY OF JUNE 2014/30TH JYAISHTA, 1936 PETITIONER : ----------------- WP(C).No. 15695 of 2014 (J) ---------------------------- SOUTH EAST EDUCATION TRUST, ARIPPA, CHOZHIYAKODU P.O., KULATHUPUZHA KOLLAM - 691 317, REPRESENTED BTY ITS SECRETARY SHIJU MOHAMMED. BY ADVS.SRI.M.R.RAJESH SMT.E.S.SANDHYA RESPONDENTS : ---------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, 4TH FLOOR, ANNEXE, AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM- 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) III KERA BHAVAN, 6TH FLOOR, SRVHS ROAD COCHIN - 682 016. 3. THE STATE BANK OF TRAVANCORE, REPRESENTED BY ITS BRANCH MANAGER, MADATHARA BRANCH, MADATHARA P.O., THIRUVANANTHAPURAM- 695 541. 4. THE VIJAYA BANK REPRESENTED BY THE BRANCH MANAGER, M.G. ROAD BRANCH M.G. ROAD, THIRUVANANTHAPURAM - 695 001. BY SRI.JOSE JOSEPH, SC, R3 BY SRI.R.S.KALKURA, SC, SBT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:TRUE COPY OF THE ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2010-2011. ASSESSMENT YEAR 2010-2011. P1(A): TRUE COPY OF THE ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2011-2012. ASSESSMENT YEAR 2011-2012. P1(B): TRUE COPY OF THE ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2012-2013. ASSESSMENT YEAR 2012-2013. P2:TRUE COPY OF THE MEMORANDUM OF APPEALS DATED 24/04/2014 FOR THE ASSESSMENT YEAR 2010-11 SUBMITTED BEFORE THE 2ND RESPONDENT.ASSESSMENT YEAR 2010-11 SUBMITTED BEFORE THE 2ND RESPONDENT. P2(A): TRUE COPY OF THE MEMORANDUM OF APPEALS DATED 24/04/2014 FOR THE ASSESSMENT YEAR 2011-12 SUBMITTED BEFORE THE 2ND RESPONDENT.ASSESSMENT YEAR 2011-12 SUBMITTED BEFORE THE 2ND RESPONDENT. P2(B): TRUE COPY OF THE MEMORANDUM OF APPEALS DATED 24/04/2014 FOR THE ASSESSMENT YEAR 2012-13 SUBMITTED BEFORE THE 2ND RESPONDENT. ASSESSMENT YEAR 2012-13 SUBMITTED BEFORE THE 2ND RESPONDENT. P3:TRUE COPY OF THE STAY PETITION DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2010-11. ASSESSMENT YEAR 2010-11. P3(A): TRUE COPY OF THE STAY PETITION DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2011-12. ASSESSMENT YEAR 2011-12. P3(B): TRUE COPY OF THE STAY PETITION DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2012-13. ASSESSMENT YEAR 2012-13. P4:TRUE COPY OF THE COMMUNICATION RECEIVED FROM THE 3RD RESPONDENT BANK NO. AGM III/1/2/2014-14 DATED 22/05/2014. RESPONDENT BANK NO. AGM III/1/2/2014-14 DATED 22/05/2014. P5:TRUE COPY OF THE PROCEEDINGS/NOTICE U/S 226 (3) OF THE INCOME TAX TAX NO. PAN AAIT9108H/CTRL.-1/TVM/2014-15TAX NO. PAN AAIT9108H/CTRL.-1/TVM/2014-15 P6:TRUE COPY OF THE JUDGMENT DATED 21/05/2014 IN W.P(C) 12787/2014. RESPONDENT(S)' EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE BP K.VINOD CHANDRAN, J. --------------------------------------- W.P.(C).No.15695 of 2014 ---------------------------------------- Dated this the 20[th] day of June, 2014 J U D G M E N T Exts.P1, P1(a) and P1(b) are the assessmentorders passed against the petitioner for the years 2010-11,2011-12 and 2012-13 respectively. Against these orders,petitioner filed Exts.P2, P2(a) and P2(b) appeals, which areaccompanied by Exts.P3, P3(a) and P3(b) stay petitionsbefore the 2[nd] respondent. The appeals and the staypetitions are pending before the 2[nd] respondent. In themeanwhile, it is alleged, coercive proceedings have beenthreatened. It is in this context, the writ petition has beenfiled. 2. In the above circumstances, it is directed that P.A. TO JUDGE BP K.VINOD CHANDRAN, J. --------------------------------------- W.P.(C).No.15695 of 2014 ---------------------------------------- Dated this the 20[th] day of June, 2014 J U D G M E N T Exts.P1, P1(a) and P1(b) are the assessmentorders passed against the petitioner for the years 2010-11,2011-12 and 2012-13 respectively. Against these orders,petitioner filed Exts.P2, P2(a) and P2(b) appeals, which areaccompanied by Exts.P3, P3(a) and P3(b) stay petitionsbefore the 2[nd] respondent. The appeals and the staypetitions are pending before the 2[nd] respondent. In themeanwhile, it is alleged, coercive proceedings have beenthreatened. It is in this context, the writ petition has beenfiled. 2. In the above circumstances, it is directed that the appellate authority, the 2[nd] respondent herein, shalldispose of Exts.P3, P3(a) and P3(b) stay applications withina period of one month from today and the coercive proceedings be stayed until such orders are passed; whichorder shall determine the matter thereafter. The garnisheeorder shall be in force till the stay petitions are consideredbut no recovery shall be effected. 3. Petitioner shall produce a copy of this judgmentbefore the 2[nd] respondent for compliance. Writ petition disposed of. jma Sd/-K.VINOD CHANDRAN, Judge //true copy// P.A to Judge