Wp(C)/24472/2011 Of M/S.santhimadom Agro Farm Trust v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 7TH SEPTEMBER 2011 / 16TH BHADRA 1933 WP(C).No. 24472 of 2011(H) -------------------------- PETITIONER(S): --------------- M/S. SANTHIMADOM, AGRO FARM TRUST, THEKKE NALUVAZHY, NORTH PARAVUR, ERNAKULAM, REPRESENTED BY CHAIRMAN DR. RADHAKRISHNAN, AGED 59 YEARS, S/O. NARAYANAN, SANTHIMADOM, N. PARAVUR, ERNAKULAM DISTRICT. BY ADV. SRI.V.A.PRADEEP KUMAR SRI.M.SHAJU PURUSHOTHAMAN SRI.K.S.RAJESH RESPONDENT(S): --------------- 1. THE COMMISSIOER OF INCOME TAX (APPEALS), III, KERA BHAVAN, KOCHI. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, ERNAKULAM - 682 018. SHRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 24472/2011 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT-P1-TRUE COPY OF THE APPEAL MEMORANDUM AFFIDAVIT AND STAYPETITION DURING THE PERIOD OF 2003-2004 APPEAL NO.ITA NO. 78/CENT/CIT(A)/III-2010-2011.PETITION DURING THE PERIOD OF 2003-2004 APPEAL NO.ITA NO. 78/CENT/CIT(A)/III-2010-2011. EXHIBIT-P2-TRUE COPY OF THE APPEAL MEMORANDUM, AFFIDAVIT AND STAYPETITION DURING THE PERIOD OF 2004-2005, APPEAL NO.ITA 79/CENT/CIT(A)-III-2010 – 2011.PETITION DURING THE PERIOD OF 2004-2005, APPEAL NO.ITA 79/CENT/CIT(A)-III-2010 – 2011. EXHIBIT-P3-TRUE COPY OF THE APPEAL MEMORANDUM, AFFIDAVIT AND STAYPETITION DURING THE PERIOD OF 2005-2006 APPEAL NO.ITA NO. 80/CENT/CIT(A)-III-2010 -2011PETITION DURING THE PERIOD OF 2005-2006 APPEAL NO.ITA NO. 80/CENT/CIT(A)-III-2010 -2011 EXHIBIT-P4-TRUE COPY OF THE APPEAL MEMORANDUM, AFFIDAVIT AND STAYPETITION DURING THE PERIODOF 2005-2006 APPEAL NO.ITA NO. 81/CENT/CIT (A)-III-2010-2011.PETITION DURING THE PERIODOF 2005-2006 APPEAL NO.ITA NO. 81/CENT/CIT (A)-III-2010-2011. EXHIBIT-P6-TRUE COPY OF THE APPEAL MEMORANDUM DURING THE PERIOD OF2007-2008 APPEAL NO.ITA 82/CENT/CIT(A)-2010-20112007-2008 APPEAL NO.ITA 82/CENT/CIT(A)-2010-2011 EXHIBIT-P7-TRUE COPY OF THE APPEAL MEMORANDUM DURING THE PERIOD OF2008-2009 APPEAL NO.ITA 83/CENT/CIT(A)-II-2010-20112008-2009 APPEAL NO.ITA 83/CENT/CIT(A)-II-2010-2011 EXHIBIT-P8-TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPODENT DATED 12/07/2011.DATED 12/07/2011. EXHIBIT-P9-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2NDRESPONDENT AGAINST THE PETITIONER DURING THE PERIOD OF2003-2004.RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD OF2003-2004. EXHIBIT-P10-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2NDRESPONDENT AGAINST THE PETITIONER DURING THE PERIOD 2004-05RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD 2004-05 EXHIBIT-P11-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2NDRESPONDENT AGAINST THE PETITIONER DURING THE PERIOD2005-2006RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD2005-2006 EXHIBIT-12-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2NDRESPONDENT AGAINST THE PETITIONER DURING 2006-2007RESPONDENT AGAINST THE PETITIONER DURING 2006-2007 EXHIBIT-P13-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2NDRESPONDENT AGAINST THE PETITIONER DURING THE PERIOD2007-2008RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD2007-2008 EXHIBIT-P14-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE2ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD 2008-20092ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD 2008-2009 EXHIBIT-P15-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE2ND RESPONDENT AGAINST THE PETITIONER DURING THEPERIOD 2009-2010 2ND RESPONDENT AGAINST THE PETITIONER DURING THEPERIOD 2009-2010 sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== ================== Dated this the 7[th] day of September, 2011 J U D G M E N T Against Exts.P9 to P15 assessment orders, the petitioner hasfiled Exts.P1 to P7 appeals, which contain applications for stay also.The petitioner is aggrieved by coercive recovery proceedings pendingdisposal of the appeals. EXHIBIT-P14-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE2ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD 2008-20092ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD 2008-2009 EXHIBIT-P15-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE2ND RESPONDENT AGAINST THE PETITIONER DURING THEPERIOD 2009-2010 2ND RESPONDENT AGAINST THE PETITIONER DURING THEPERIOD 2009-2010 sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== ================== Dated this the 7[th] day of September, 2011 J U D G M E N T Against Exts.P9 to P15 assessment orders, the petitioner hasfiled Exts.P1 to P7 appeals, which contain applications for stay also.The petitioner is aggrieved by coercive recovery proceedings pendingdisposal of the appeals. Having heard the learned standing counsel also, I dispose of thiswrit petition with a direction to the 1[st] respondent to consider andpass orders on the stay petitions accompanying Exts.P1 to P7 appeals,as expeditiously as possible, at any rate, within one month from thedate of receipt of a certified copy of this judgment. Till the staypetitions are disposed of, coercive recovery proceedings for recoveryof the disputed tax shall be kept in abeyance. sdk+ Sd/- S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge ///True copy/// P.A. to Judge