Wp(C)/23535/2013 Of M/S.carmel Education Trust v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH THURSDAY, THE 26TH DAY OF SEPTEMBER 2013/4TH ASWINA, 1935 WP(C).No. 23535 of 2013 (N) -------------------------------------- PETITIONER: -------------------- M/S.CARMEL EDUCATION TRUST KOONAMKARA P O, PERUNAD, RANNI PATHANAMTHITTA DIST, REP BY MANAGING TRUSTEE BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.NIVEDITA A.KAMATH SMT.T.S.VIKEESHA RESPONDENTS: ------------------------ 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, PUBLIC LIBRARY BUILDING, SASTRI ROAD KOTTAYAM-686001 CENTRAL CIRCLE, PUBLIC LIBRARY BUILDING, SASTRI ROAD KOTTAYAM-686001 2. THE COMMISSIONER OF INCOME TAX(APPEALS) OFFICE OF THE COMMISSIONER OF INCOME TAX(APPEALS) 6TH FLOOR OFFICE OF THE COMMISSIONER OF INCOME TAX(APPEALS) 6TH FLOOR KERA BHAVAN, ERNAKULAM - 682 018 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-09-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ---------------------------------------- P1:-COPY OF THE ASSESSMENT ORDER P2:-COPY OF THE APPLICATION FILED UNDER SEC.220(6)OF THE ACT P3:-COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT P4:-COPY OF THE STAY PETITION SUBMITTED BY THE PETITIONER BEFORETHE 2ND RESPONDENTTHE 2ND RESPONDENT P5:-COPY OF THE ORDER DTD 26/8/2013 RESPONDENT(S)' EXHIBITS:- NIL --------------------------------------- /TRUE COPY/ P.A. TO JUDGE V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C)No.23535 of 2013 = = = = = = = = = = = == = = = = Dated this the 26[th] day of September, 2013 J U D G M E N T The petitioner has filed Ext.P3 appeal against Ext.P1 order of assessment under the Income Tax Act, 1961. Theappeal is accompanied by Ext.P4 petition for stay of recoveryof the disputed tax. The petitioner is apprehensive of coercivesteps pursuant to Ext.P1 order even during the pendency ofthe appeal and the petition for stay. 2. I direct the second respondent to consider Ext.P4petition for stay with notice to the petitioner within a period oftwo months. The coercive steps pursuant to Ext.P1 order shallbe put on hold till orders are passed on Ext.P4 petition asdirected 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. SD/-V.CHITAMBARESH JUDGE