Wp(C)/27043/2012 Of The Parappa Co-Operative Urban Society v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC FRIDAY, THE 16TH DAY OF NOVEMBER 2012/25TH KARTHIKA 1934WP(C).No. 27043 of 2012 (E) --------------------------- PETITIONER(S):--------------------------- THE PARAPPA CO-OPERATIVE URBAN SOCIETY LTD., P.O.PARAPPA-671 533, REP.BY ITS SECRETARY P.GIRISH, S/O. PADMANABHAN,AGED 38 YEARS, THE PARAPPA CO-OPERATIVE URBAN SOCIETY LTD., P.O.PARAPPA, KASARAGOD DISTRICT-671 533. BY ADVS.SRI.R.SURENDRAN SRI.K.SATHYAN RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER(INTELLIGENCE), OFFICE OF INCOME TAX OFFICER, (INTELLIGENCE), AYAKAR BHAVAN, 8TH FLOOR, MANANCHIRA, KOZHIKODE-673 001. 2. THE DIRECTOR OF INCOME TAX , CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, ERNAKULAM-682 018. CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, ERNAKULAM-682 018. 3. THE COMMISSIONER OF INCOME TAX , AYAKAR BHAVAN, 8TH FLOOR, MANANCHIRA, KOZHIKODE-673 001. AYAKAR BHAVAN, 8TH FLOOR, MANANCHIRA, KOZHIKODE-673 001. BY ADV.SRI.JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-11-2012,ALONG WITH WP(C)NO.27044/2012 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)NO.27043/2012 APPENDIX PETITIONER'S EXHIBITS: P1COPY OF THE LETTER DATED 24/9/2012 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.THE PETITIONER. P2COPY OF THE INTERIM ORDER DATED 15/2/2010 OF SUPREME COURT OF INDIA IN SPECIAL LEAVE PETITION NO.3976 OF 2010IN SPECIAL LEAVE PETITION NO.3976 OF 2010 P3COPY OF THE JUDGMENT DATED 31/5/2010 IN W.A.NO.820 OF 2010 OF HIGH COURT OF KERALA.COURT OF KERALA. RESPONDENT'S EXHIBITS:NIL /TRUE COPY/ P.A.TO.JUDGE ANTONY DOMINIC, J ........................................ W.P.(C)s.27043, 27044, 27045, 27046, 27047, 27048, 27049, 27053, 27054, 27058 & 27067 of 2012 ..............................................Dated this the 16[th] day of November, 2012 JUDGMENT Heard the learned counsel for the petitionersand the learned Standing Counsel for therespondents. 2.Issues raised in these writ petitions arecommon. Therefore, these cases are disposed of bya common judgment. 3.Ext.P1 in these writ petitions are the noticesissued by the 1[st]respondent calling forinformation from the Societies under Section 133(6) of the Income Tax Act. On an earlieroccasion, similar notices issued to certainSocieties were challenged before this Court andthe notices were upheld. Aggrieved by thosejudgments, appeal has been filed before the ApexCourt and further proceedings pursuant to thenotices issued, were stayed by the Apex Court. Ext.P2 is one such order passed by the Apex Courtin SLP(C).3976/2010 filed against W.A.1854/2009. 4.Subsequently, when W.A.820/2010 filed in asimilar matter came up for consideration, aDivision Bench of this Court disposed of thatmatter by Ext.P3 judgment directing that theparties will abide by the final order to be passedby the Apex Court in the appeal now pending, andthat, until then notice shall not be enforced. Since such an order has been passed in asimilar matter, these writ petitions are disposedof directing that the respondents will follow thejudgment of the Apex Court to be rendered in theSLP now pending and that, until then, Ext.P1notice in these cases shall not be enforced. Sd/- ANTONY DOMINIC, JUDGE mrcs /true copy/ PA To Judge