Wp(C)/4935/2013 Of M/S.trichur Educational Trust v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC WEDNESDAY, THE 20TH DAY OF FEBRUARY 2013/1ST PHALGUNA 1934 WP(C).No. 4935 of 2013 (N) -------------------------- PETITIONER(S):-------------- M/S.TRICHUR EDUCATIONAL TRUST JYOTHI ENGINEERING COLLEGE CAMPUS CHERUTHURUTHY P.O. THRISSUR - 680005 REPRESENTED BY ITS SECRETARY FR.VARGHESE KUTHUR. BY ADVS.SMT.SUMATHY DANDAPANI (SR.) SRI.MATHEW KURIAKOSE RESPONDENT(S): --------------- 1. THE INCOME TAX OFFICERWARD 1 (1) AAYKAR BHAVAN, S.T.NAGARTHRISSUR - 680001. 2. THE BRANCH MANAGER, FEDERAL BANK LTD, T.B.ROAD, S.T.NAGAR THRISSUR - 680001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20-02-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS //True Copy// Rp PA to Judge ANTONY DOMINIC, J. ================ W.P.(C) NO. 4935 OF 2013 =================== Dated this the 20[th ] day of February, 2013 J U D G M E N T Heard the learned senior counsel for the petitioner and thelearned standing counsel for the 1[st] respondent. 2.Ext.P1 is an order of assessment passed against thepetitioner under the Income Tax Act for the assessment year2009-10. This order was challenged by the petitioner in anappeal which was disposed of by Ext.P2 order. In Ext.P2 order, theappeal was allowed and the assessing officer was directed to giveeffect to the appellate order. While the matter is thus pendingbefore the assessing officer, the 1[st] respondent has issued Ext.P3garnishee proceedings calling upon the 2[nd] respondent to makepayment of `1,32,12,794/- due under Ext.P1 order. On its receipt,Bank issued Ext.P5 communication to the petitioner. It is in thesecircumstances, the petitioner has filed this writ petition. 3.Once Ext.P1 has been substantially varied by theappellate authority in Ext.P2 order, the 1[st] respondent shouldhave given effect to Ext.P2 and should not have in the meanwhileissued Ext.P3 garnishee proceedings. 4.Therefore, I dispose of this writ petition directing thatthe 1[st] respondent shall give effect to Ext.P2 by issuing a revisedassessment order, as expeditiously as possible, at any rate within3 months of receipt of a copy of this judgment. In the meantime,further proceedings pursuant to Ext.P3 communication issued bythe 1[st] respondent to the 2[nd] respondent will stand stayed. Petitioner will produce a copy of this judgment along with acopy of the writ petition before respondents 1 and 2 forcompliance. Rp Sd/-ANTONY DOMINIC, JUDGE