Wp(C)/5248/2020 Of St. Teresas College Ernakulam v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 WP(C).No.5248 OF 2020 PETITIONER: ST.TERESA'S COLLEGE ERNAKULAM,40/1456, PARK AVENUE ROAD, ERNAKULAM-682 011, REPRESENTED BY IT'S PRINCIPAL,DR. SAJIMOL AUGUSTINE M. BY ADVS.SRI.A.KUMARSRI.P.J.ANILKUMARSMT.G.MINI(1748)SRI.P.S.SREE PRASADSRI.ABRAHAM JOBSRI.AJAY V.ANAND RESPONDENTS: 1THE INCOME TAX OFFICER,EXEMPTION WARD, KOCHI-682 018. 2THE COMMISSIONER OF INCOME TAX (APPEALS)-II,POORNIMA BUILDINGS, MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. BY ADVS.SMT. THUSHARA JAMES, GPSRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 24th day of February 2020 The petitioner, as against assessment order dated30.12.2019 issued by the first respondent, filed Ext.P2 appealdated 29.01.2020 before the second respondent. The petitioneralso filed Ext.P3 stay application on 29.01.2020. 2.In view of the above, there shall be a direction to thesecond respondent to take a decision on Ext.P3 stay applicationwithin a period of two months. Till then, recovery proceedingspursuant to the impugned order in the appeal shall be deferred. The writ petition is disposed of as above. Sd/-A.MUHAMED MUSTAQUEJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ORDER OF ASSESSMENT DATED 30.12.2019 PASSED BY THE IST RESPONDENT. EXHIBIT P2TRUE COPY OF THE MEMORANDUM OF APPEAL DATED29.1.2020. EXHIBIT P3TRUE COPY OF THE APPLICATION FOR STAY DATED29.1.2020. EXHIBIT P4TRUE COPY OF THE REQUEST FOR STAY OF COLLECTION OF DEMAND FILED BEFORE THE IST RESPONDENT DATED 10.2.2020. EXHIBIT P5 TRUE COPY OF THE CHALLAN DATED 20.2.2020 EXHIBIT P6TRUE COPY OF THE COMMUNICATION OF THE IST RESPONDENT DATED 20.2.2020. RESPONDENT'S/S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE