Wp(C)/34736/2014 Of Cherupurhpanivas Convent, Industrial Estate, Kollam v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 19TH DAY OF DECEMBER 2014/28TH AGRAHAYANA, 1936 WP(C).No. 34736 of 2014 (N) ---------------------------- PETITIONER: ------------------- CHERUPUSHPA NIVAS CONVENT, INDUSTRIAL ESTATE, UAMAYANALLOOR, KOLLAM - 691589, REPRESENTED BY ITS SUPERIOR GENERAL SISTER SHANTHI ANTONY. BY ADV. SMT.K.LATHA RESPONDENT(S): -------------------------- 1. THE INCOME TAX OFFICER, WARD-1, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, KOLLAM RANGE, KOLLAM - 691 501. 2. THE COMMISSIONER OF APPEALS, AAYAKAR BHAVAN, KOWDIAR.P.O., TRIVANDRUM - 695 001. R1 BY SRI.JOSE JOSEPH, SC R2 BY SENIOR GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-12-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ WP(C).No. 34736 of 2014 (N) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ------------------------------------- EXHIBIT P1: THE TRUE COPY OF THE ASSESSMENT ORDER U/S. 143 (3) OF THE INCOME TAX ACT 1961 DATED 1-1-2013 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. INCOME TAX ACT 1961 DATED 1-1-2013 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXT P2(A): THE TRUE COPY OF THE REPLY TO THE NOTICE U/S. 154 OF THE INCOME TAX ACT 1961 FOR RE-OPENING THE ASSESSMENT FOR THE YEAR 2010-11 DATED 18-1-2014. INCOME TAX ACT 1961 FOR RE-OPENING THE ASSESSMENT FOR THE YEAR 2010-11 DATED 18-1-2014. EXT.P2B: THE TRUE COPY OF THE ACKNOWLEDGMENT DATED 11-2-2014. EXHIBIT P3: THE TRUE COPY OF THE ASSESSMENT ORDER U/S. 154 OF THE INCOME TAX ACT 1961 DATED 3-6-2014 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. INCOME TAX ACT 1961 DATED 3-6-2014 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P4: THE TRUE COPY OF THE NOTICCE NO. PAN. AAA TC 0971A/WD- 1/KLM/2014-2015 DATED 30TH OCTOBER 2014 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. 1/KLM/2014-2015 DATED 30TH OCTOBER 2014 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P5: THE TRUE COPY OF RECTIFICATION APPLICATION AND REPLY TO THE P4 NOTICE FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 11-11-2014. THE P4 NOTICE FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 11-11-2014. EXHIBIT P6: THE TRUE COPY OF THE APPEAL IN FORM NO. 35 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE P1 ASSESSMENT ORDER. PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE P1 ASSESSMENT ORDER. EXHIBIT P7: THE TRUE COPY OF THE DEMAND NOTICE U/S 156 OF THE INCOME TAX ACT 1961 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER FOR THE YEAR 2010-11 DATED 3-6-2014. TAX ACT 1961 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER FOR THE YEAR 2010-11 DATED 3-6-2014. EXHIBIT P8: THE TRUE COPY OF THE CHALLAN COUNTERFOIL DATED 30-7-2014 FOR RS. 5,00,000/- AND CHALLAN COUNTERFOIL DATED 21ST OCTOBER, 2014 FOR RS. 1,00,000/- REMITED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2010-11. FOR RS. 5,00,000/- AND CHALLAN COUNTERFOIL DATED 21ST OCTOBER, 2014 FOR RS. 1,00,000/- REMITED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2010-11. EXHIBIT P9: THE TRUE COPY OF THE NOTICE NO. AAA TC 0971A/WD-1/KLM/2014- 2015 DATED 8-8-2014 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. 2015 DATED 8-8-2014 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P10: THE TRUE COPY OF THE STAY PETITION DATED 19TH AUGUST, 2014 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT IN THE P2 APPEAL. FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT IN THE P2 APPEAL. P.R. RAMACHANDRA MENON, J. ----------------------------------- W.P(C). No. 34736 of 2014 -------------------------------------------Dated this the 19[th] day of December, 2014 J U D G M E N T EXHIBIT P9: THE TRUE COPY OF THE NOTICE NO. AAA TC 0971A/WD-1/KLM/2014- 2015 DATED 8-8-2014 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. 2015 DATED 8-8-2014 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P10: THE TRUE COPY OF THE STAY PETITION DATED 19TH AUGUST, 2014 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT IN THE P2 APPEAL. FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT IN THE P2 APPEAL. P.R. RAMACHANDRA MENON, J. ----------------------------------- W.P(C). No. 34736 of 2014 -------------------------------------------Dated this the 19[th] day of December, 2014 J U D G M E N T The assessment was finalised in the case of the petitionerunder Section 143(3) of the Income Tax Act on 01.01.2013 by the1[st] respondent. Subsequently, the assessment was sought to bereopened by issuing notice under Section 154 of the Income TaxAct, to which the petitioner submitted reply as borne by Exts.P2(a)&P2(b). The proceedings came to be finalsied by the 1[st]respondent passing Ext.P3 order dated 03.06.2014. Pointing outcertain errors apparent of the face of the records, the petitionerpreferred Ext.P5 application for rectification, which is stated aspending. The petitioner has also approached the appellateauthority by way of Ext.P6 appeal along with Ext.P10 petition forstay, which are still pending consideration. In the meanwhile, asagainst the total liability of nearly `17 lakhs, the petitionersatisfied a sum or `6 lakhs as borne by Ext.P8 and hence, furthercoercive steps are sought to be interfered by way of the presentwrit petition. 2.Heard the learned standing counsel as well. WP(c). No. 34736 of 2014 3.Considering the fact and circumstances, there will be adirection to the 2[nd] respondent to consider and pass appropriateorders on Ext.P10 I.A. for stay, in accordance with law, asexpeditiously as possible, at any rate, within one month from thedate of receipt of a copy of this judgment. Coercive proceedings,if any, shall be kept in abeyance till such time. The petitioner shall produce a copy of this judgment alongwith a copy of this writ petition before the 2[nd] respondent forfurther steps. The writ petition stands disposed of. Sd/- P.R. RAMACHANDRA MENON, JUDGE. Pn