Wp(C)/30150/2011 Of The Diocesan Educational Trust v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 21ST NOVEMBER 2011 / 30TH KARTHIKA 1933 WP(C).No. 30150 of 2011(P) ------------------------------------- PETITIONER(S): ----------------------- THE DIOCESAN EDUCATIONAL TRUST, PASTORAL CENTRE, KANJIRAPPALLY, REPRESENTED BY MANAGING TRUSTEE. BY ADVS. SRI. KURIAN GEORGE KANNANTHANAM (SENIOR) SRI. TONY GEORGE KANNANTHANAM SRI. JIJI THOMAS RESPONDENT(S): ------------------------- 1. THE COMMISSIONER OF INCOME TAX, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM - 686 001 2. THE COMMISSIONER OF INCOME TAX(APPEALS), KORA BHAVAN, ERNAKULAM - 682 016 3. THE INCOME TAX OFFICER, WARD NO.1, KOTTAYAM - 686 001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VPV WPCNO.30150/2011 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 :COPY OF THE NOTICE OF DEMAND DATED 30-11-2009 ISSUED BY THE 3RD RESPONDENT.3RD RESPONDENT. EXT.P2 :COPY OF THE APPEAL, ALONG WITH THE GROUNDS OF APPEAL ANDTHE STATEMENT OF FACTS FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 8-01-2010.THE STATEMENT OF FACTS FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 8-01-2010. EXT.P3 :COPY OF THE NOTICE DATED 2-2-2010 FROM THE 2ND RESPONDENT TOTHE PETITIONER.THE PETITIONER. EXT.P4 : COPY OF THE NOTICE DATED 18-2-2010 TO THE PETITIONER. EXT.P5 :COPY OF THE NOTICE DATED 1-3-2010 TO THE PETITIONER. EXT.P6 :COPY OF THE RECEIPT DATED 22-7-2010 EVIDENCING PAYMENT OF RS. 10 LAKHS.RS. 10 LAKHS. EXT.P7 :COPY OF THE ORDER DATED 3-12-2010 TO THE PETITIONER. EXT.P8 :COPY OF THE RECEIPT DATED 29-12-2010 FOR EVIDENCING PAYMENT OF RS. 5 LAKHS.RS. 5 LAKHS. EXT.P9 :COPY OF THE NOTICE DATED 11-1-2011 TO THE PETITIONER. EXT.P10:COPY OF THE NOTICE DATED 3-10-2011 FROM THE 2ND RESPONDENT TOTHE PETITIONER.THE PETITIONER. EXT.P11:COPY OF THE LETTER DATED 13-10-2011 ISSUED TO THE 1ST RESPONDENT. EXT.P12:COPY OF THE ORDER DATED 18-10-2011 FROM THE 1ST RESPONDENT. EXT.P13:COPY OF THE STAY PETITION DATED 16-11-2011 FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) -IV, KOCHI. COMMISSIONER OF INCOME TAX (APPEALS) -IV, KOCHI. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE VPV ================== Dated this the 21[st] day of November, 2011 Against the assessment order for the year 2007-2008, thepetitioner has filed Ext.P2 appeal along with Ext.P13 stay petition. Thepetitioner's grievance is that during the pendency of the stay petition,coercive recovery proceedings have been initiated by the assessingauthority for recovery of the disputed amount. 2.I have heard the learned Government Pleader also. 3.I am satisfied that before the appellate authority couldconsider and pass orders on Ext.P13 stay petition, it is unjust toinitiate coercive recovery proceedings for recovery of the amountdisputed. Accordingly, this writ petition is disposed of with thefollowing directions: The 2[nd] respondent shall consider and pass orders on Ext.P13stay petition, as expeditiously as possible, at any rate, within onemonth from the date of receipt of a certified copy of this judgment. Tillorders are passed on Ext.P13, coercive recovery proceedings forrecovery of the disputed amount in Ext.P2 shall be kept in abeyance. sdk+ Sd/- S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge