Wp(C) v. The Income Tax Officer Ward-1

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 7TH DAY OF JANUARY 2015/17TH POUSHA, 1936 WP(C).No. 468 of 2015 (G) ------------------------------------- PETITIONER(S): ---------------------- AY BROADCAST FOUNDATION, BLDG NO.C.5.57(6) 210, MANJADI, THIRUVALLA REPRESENTED BY ITS MANAGING DIRECTOR REV.FR.PRAISON JOHN. BY ADVS.SRI.ANIL D. NAIR SMT.C.S.SULEKHA BEEVI SRI.R.SREEJITH SMT.MANEESHA KUMAR SMT.ROSIE ATHULYA JOSEPH KUM.SOUMYA PRAKASH RESPONDENT(S): ------------------------- 1. THE INCOME TAX OFFICER WARD-1, THIRUVALLA-689101. WARD-1, THIRUVALLA-689101. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-1, AAYAKAR BHAVAN, KOWDIAR, TRIVANDRUM-695003. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-01-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ WP(C).No. 468 of 2015 (G) ------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 19.12.2011 ISSUED BY THE 1ST RESPONDENT.BY THE 1ST RESPONDENT. EXHIBIT-P2: TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT. EXHIBIT-P3: TRUE COPY OF THE STAY PETITION BEFORE THE 2ND RESPONDENT. EXHIBIT-P4: TRUE COPY OF THE LETTER DATED 12.3.2014 SUBMITTED TO THE 1ST RESPONDENT.1ST RESPONDENT. EXHIBIT-P5: TRUE COPY OF THE POSTING NOTICE DATED 11.7.2014 FROM THE 2ND RESPONDENT.2ND RESPONDENT. EXHIBIT-P6: TRUE COPY OF THE ORDER DATED 14.8.2014 OF THE INCOME TAX APPELLATE TRIBUNAL A.Y. 2007-08.APPELLATE TRIBUNAL A.Y. 2007-08. EXHIBIT-P7: TRUE COPY OF THE LETTER DATED 9.12.2014 OF THE 1ST RESPONDENT.RESPONDENT. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ................................................. W.P.(C) No.468 of 2015 (G)............................................... Dated this the 7[th] day of January, 2015 JUDGMENT Against Ext.P1 assessment order for the assessment year2006 - 2007, the petitioner preferred Ext.P2 appeal andExt.P3 stay petition before the second respondent. It is thecase of the petitioner that even prior to considering the staypetition, Ext.P7 demand notice has been served threateningrecovery action. 2.Heard the learned counsel appearing for petitioner and thelearned Government Pleader for the respondents. learned Government Pleader for the respondents. 3.On a consideration of the facts and circumstances of thecase and the submissions made across the Bar, I dispose thewrit petition with the following directions : case and the submissions made across the Bar, I dispose thewrit petition with the following directions : 1. Considering the fact that an identicalissue for the subsequent assessment yearhas already been allowed by way of remandby the appellate tribunal, in the petitioner'sown case, there will be a direction to thesecond respondent to consider and passorders on Ext.P2 appeal within a period ofthree months from the date of receipt of aissue for the subsequent assessment yearhas already been allowed by way of remandby the appellate tribunal, in the petitioner'sown case, there will be a direction to thesecond respondent to consider and passorders on Ext.P2 appeal within a period ofthree months from the date of receipt of a AMV/07/01/ copy of this judgment, after hearing thepetitioner. 2.Recovery steps initiated against thepetitioner, pursuant to Ext.P7 demandnotice, shall be kept in abeyance till ordersare passed by the second respondent onExt.P2 appeal, as directed above, andcommunicated to the petitioner. Sd/- A.K.JAYASANKARAN NAMBIARJUDGE