Wp(C)/32153/2013 Of M/S. Society For Rural Development v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 24TH DAY OF DECEMBER 2013/3RD POUSHA, 1935 WP(C).No. 32153 of 2013 (T) ------------------------------------- PETITIONER(S): -------------------------- M/S. SOCIETY FOR RURAL IMPROVEMENT SREE SRIMOORTHY NAGAR, NEAR CHINMAYA MISSION KOLLENGODE, PALAKKAD PIN - 678 506, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER SHRI DR. PRABHAKARAN BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.BOBY M.SEKHAR SMT.DIVYA RAVINDRAN RESPONDENT(S): ---------------------------- 1.THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE -1, PALAKKAD 678 001 2.THE COMMISSIONER OF INCOME TAX (APPEALS) -V7TH FLOOR, KERA BHAVANSRV H.S. ROAD, COCHIN - 682 011 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-12-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DCS APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P-1: COPY OF THE ASSESSMENT ORDER DATED 28.11.2013 ALONG WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT EXT.P-2: COPY OF THE MEMORANDUM OF APPEAL DATED 13.12.2013 FILEDBY THE PETITIONER BEFORE THE 2ND RESPONDENT BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P-2(a): COPY OF STAY PETITION DATED 13.12.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT PETITIONER BEFORE THE 2ND RESPONDENT EXT.P-3: COPY OF THE PETITION DATED 12.12.2013 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT UNDER SECTION 220(6) OF THE ACT.PETITIONER BEFORE THE 1ST RESPONDENT UNDER SECTION 220(6) OF THE ACT. RESPONDENT(S)' EXHIBITS: NIL --------------------------------------- /TRUE COPY/ P.A.TO JUDGE V.CHITAMBARESH,J. ------------------------------- W.P.(C)No.32153 of 2013 ------------------------------------- Dated this the 24[th] day of December, 2013 J U D G M E N T The petitioner has filed Ext.P2 appeal against Ext.P1order of assessment. The appeal is accompanied by Ext.P2(a)petition for stay of recovery of the disputed tax. The petitioneris apprehensive of coercive steps taken even before thedisposal of the appeal and the petition for stay. 2. I direct the second respondent to consider Ext.P2(a)petition with notice to the petitioner within a period of twomonths. The coercive steps pursuant to Ext.P1 order ofassessment shall be put on put on hold in the meanwhile. 3. The petitioner shall produce a copy of the writpetition with the judgment before the second respondent forcompliance. The writ petition is disposed of. SD/- V.CHITAMBARESHJUDGE