Wp(C)/17442/2013 Of The Greater Cochin Development Authority(Gcda) v. The Assistant Director Of Income Tax(Exemption) Range-4

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH FRIDAY, THE 12TH DAY OF JULY 2013/21ST ASHADHA, 1935 WP(C).No. 17442 of 2013 (E) ---------------------------- PETITIONER(S): -------------------------- THE GREATER COCHIN DEVELOPMENT AUTHORITY(GCDA) S.A.ROAD, KADAVANTHRA, COCHIN-682020 REPRESENTED BY ITS SECRETARY IN-CHARGE SHRI. V.GOPALAKRISHNA PILLAI. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.BOBY M.SEKHAR SMT.DIVYA RAVINDRAN RESPONDENT(S): ---------------------------- 1. THE ASSISTANT DIRECTOR OF INCOME TAX(EXEMPTION) RANGE-4 C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN-682018. C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN-682018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II 6TH FLOOR, KERA BHAVAN, SRVHS ROAD COCHIN-682011. 6TH FLOOR, KERA BHAVAN, SRVHS ROAD COCHIN-682011. 3. THE COMMISSIONER OF INCOME TAX C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN-682018. 4. THE BRANCH MANAGER M/S CATHOLIC SYRIAN BANK LTD., GIRINAGAR BRANCH COCHIN-682020. M/S CATHOLIC SYRIAN BANK LTD., GIRINAGAR BRANCH COCHIN-682020. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI. R.S. KALKURA SC FOR R4 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-07-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17442 of 2013 (E) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1- TRUE COPY OF THE CERTIFICATE OF REGISTRAION NO. CIT/CHN/12A/TECH/2005-06 DATED 27-08-2008 ISSUED BY THE 3RD RESPONDENT.CIT/CHN/12A/TECH/2005-06 DATED 27-08-2008 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P2- TRUE COPY OF THE ASSESSMENT ORDER DATED 29-12-2011 ISSUED BYTHE 1ST RESPONDENT FOR AY-2009-10.THE 1ST RESPONDENT FOR AY-2009-10. EXHIBIT P3- TRUE COPY OF ASSESSMENT ORDER DATED 30-03-2013 ISSUED BY THE 1ST RESPONDENT FOR AY-2010-11.THE 1ST RESPONDENT FOR AY-2010-11. EXHIBIT P4- TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 25-1-2012 SUBMITTED BEFORE THE 2ND RESPONDENT FOR AY 2009-10.SUBMITTED BEFORE THE 2ND RESPONDENT FOR AY 2009-10. EXT.P49(a)TRUE COPY OF THE STAY PETITION DATED 23-01-2012 SUBMITTEDD BY THE PETIIONER BEFORE THE 2ND RESPONDENT FOR AY-2009-10.BY THE PETIIONER BEFORE THE 2ND RESPONDENT FOR AY-2009-10. EXHIBIT P5- TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 25-04-2013 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2010-11.SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2010-11. EXHIBIT P5(A)- TRUE COPY OF THE STAY PETITION DATED 25-04-2013 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2010-11.BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2010-11. EXHIBIT P6- TRUE COPY OF THE NOTICE NO. AAAJT/1797M/09-10 DATED 20-03-2013 ISSUED BY THE 1ST RESPONDENT.ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7- TRUE COPY OPF THE LETTER DATED 10-07-2013 GIVEN BY THE PETITIONER TO THE 4TH RESPONDENT BANK.PETITIONER TO THE 4TH RESPONDENT BANK. RESPONDENT(S)' EXHIBITS ---------------------------------------NIL TRUE COPY P.A TO JUDGE V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C)No.17442 of 2013 = = = = = = = = = = = == = = = = Dated this the 12[th] day of July, 2013 J U D G M E N T The petitioner has filed Exts.P4 and P5 appealsaccompanied by Exts.P4(a) and P5(a) petitions for stay againstExts.P2 and P3 orders of assessment. The petitioner isaggrieved by Ext.P6 demand notice served on it even duringthe pendency of the appeals and the petitions for stayaforestated. 2. I direct the second respondent to consider Exts.P4(a)and P5(a) petitions with notice to the petitioner within aperiod of one month. The coercive steps pursuant to Ext.P6notice shall be put on hold till orders are passed on Ext.P4(a)and P5(a) petitions as directed above. 3. The petitioner shall produce a copy of the writpetition with the judgment before the second respondent forcompliance. Dated this the 12[th] day of July, 2013 J U D G M E N T The petitioner has filed Exts.P4 and P5 appealsaccompanied by Exts.P4(a) and P5(a) petitions for stay againstExts.P2 and P3 orders of assessment. The petitioner isaggrieved by Ext.P6 demand notice served on it even duringthe pendency of the appeals and the petitions for stayaforestated. 2. I direct the second respondent to consider Exts.P4(a)and P5(a) petitions with notice to the petitioner within aperiod of one month. The coercive steps pursuant to Ext.P6notice shall be put on hold till orders are passed on Ext.P4(a)and P5(a) petitions as directed above. 3. The petitioner shall produce a copy of the writpetition with the judgment before the second respondent forcompliance. The writ petition is disposed of. smm V.CHITAMBARESHJUDGE smm