Wp(C)/30292/2011 Of The Diocesan Educational Trust v. The Commissioner Of Income Tax And 2 Ors

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. 30292 of 2011(J) ------------------------------------ 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),KERA BHAVAN, ERNAKULAM-682 016.KERA BHAVAN, ERNAKULAM-682 016. 3. THE INCOME TAX OFFICER, WARD NO.1, KOTTAYAM-686 001. BY ADV.SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPCNO.30292/2011 APPENDIX PETITIONER'S EXHIBITS: EXT.P1:COPY OF THE CERTIFICATE DATED 25-11-2002 ISSUED BY THE OFFICE OF THE COMMISSIONER OF INCOME TAX, TRIVANDRUM.OF THE COMMISSIONER OF INCOME TAX, TRIVANDRUM. EXT.P2:COPY OF THE NOTICE OF DEMAND DATED 22-11-2002 ISSUED BY THE 1ST RESPONDENT.THE 1ST RESPONDENT. EXT.P3:COPY OF THE APPEAL, ALONG WITH THE GROUNDS OF APPEAL AND THE STATEMENT OF FACTS FILED BY THE PETITIONER BEFORE THE2ND RESPONDENT DATED 10-12-2010.THE STATEMENT OF FACTS FILED BY THE PETITIONER BEFORE THE2ND RESPONDENT DATED 10-12-2010. EXT.P4:COPY OF THE STAY PETITION DATED 10-1-2011 FROM THE 3RD RESPONDENT TO THE PETITIONER.RESPONDENT TO THE PETITIONER. EXT.P5:COPY OF THE NOTICE DATED 26-9-2011 TO THE PETITIONER. EXT.P6:COPY OF THE ORDER DATED 3-10-2011 ISSUED BY THE 1ST RESPONDENT. EXT.P7: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 ================== W.P.(C).No. 30292 of 2011 ==================Dated this the 21[st] day of November, 2011 J U D G M E N T Against the assessment order for the year 2008-2009, thepetitioner has filed Ext.P3 appeal along with Ext.P7 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.P7 stay petition, it is unjust to initiatecoercive recovery proceedings for recovery of the amount disputed.Accordingly, this writ petition is disposed of with the followingdirections: The 2[nd] respondent shall consider and pass orders on Ext.P7 staypetition, as expeditiously as possible, at any rate, within one monthfrom the date of receipt of a certified copy of this judgment. Till ordersare passed on Ext.P7, coercive recovery proceedings for recovery ofthe disputed amount in Ext.P3 shall be kept in abeyance. sdk+ ///True copy/// Sd/- S.SIRI JAGAN, JUDGE P.A. to Judge