Wp(C)/2791/2017 Of Association Of Malayalam Movie Artists (Amma) v. The Assistant Commissioner Of Income Tax (Exemption)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 30TH DAY OF JANUARY 2017/10TH MAGHA, 1938 WP(C).No. 2791 of 2017 (Y) --------------------------- PETITIONER :--------------------- ASSOCIATION OF MALAYALAM MOVIE ARTISTS (AMMA), PTC ROAD, THYCAUD P.O, THIRUVANANTHAPURAM-695 014, REPRESENTED BY ITS SECRETARY, A BABU CHANDRAN @ EDAVELA BABU. BY SRI.K.SRIKUMAR,SENIOR ADVOCATE ADVS. SRI.K.J.CHERRI BABU SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR SRI.S.A.MANSOOR (PATTANAM) KUM.ANAGHA LAKSHMY RAMAN RESPONDENT(S): ----------------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RANGE -1, THIRUVANANTHAPURAM-695 001. 2. THE COMMISSIONER OF INCOME TAX, (APPEALS), THIRUVANANTHAPURAM-695 001. R1 & R2 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-01-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2791 of 2017 (Y) ----------------------------------------APPENDIX PETITIONER(S)' EXHIBITS --------------------------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DT. 14.12.2016.EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM DATED 20.01.2017.EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 20.1.2017.EXHIBIT P4 TRUE COPIES OF THE LETTERS DATED 4.3.2013 AND 24.10.2016.RESPONDENT(S)' EXHIBITS:NIL-------------------------------------------/TRUE COPY/P.A.TO JUDGEsts K. VINOD CHANDRAN, J. ===================== W.P.(C)No.2791 of 2017 - Y =========================Dated this the 30[th] day of January, 2017 J U D G M E N T Ext.P1 is the assessment order passed against the petitioner for the assessment year 2014-15. Against which, the petitioner filed Ext.P2 appeal, which is accompanied by Ext.P3stay petition before the 2[nd] respondent. Appeal and staypetition are pending before the 2[nd] respondent. In themeanwhile, coercive proceedings have been initiated. It is inthis context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 2[nd] respondent herein, consider anddispose of Ext.P3 stay application within a period of twomonths from the date of receipt of a certified copy of thisjudgment and the coercive proceedings be stayed until suchorders are passed, which order shall determine the matterthereafter. W.P.(C)No.2791/2017 The writ petition is disposed of without anyobservation on merits and keeping in abeyance the recoverytill such time as the directions herein are complied with by theappellate authority, whose orders shall determine the furthersteps thereafter. SB/30/01/2017 // true copy// Sd/-K. VINOD CHANDRAN, JUDGE P.A to Judge