Wp(C)/6378/2019 Of Sreevalsam Educational Trust v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 05TH DAY OF MARCH 2019 / 14TH PHALGUNA, 1940 WP(C).No. 6378 of 2019 PETITIONER/S: SREEVALSAM EDUCATIONAL TRUSTTHEKKEMADOM BUILDING, THEKKEMADOM ROADTRICUR-680001, (PRESENTLY AT. SREEVALSAM INSTITUTE OF MEDICAL SCIENCES, NADUVATTAM KOLOLAMBA-P.O, EDAPPAL, MALAPPURAM DISTRICT.PIN-679576, REPRESENTED BY ITS SECRETARYSHRI RAJAN ACHUTHAN NAIR.BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.DIVYA RAVINDRANSRI.V.P.NARAYANAN RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAXEXEMPTION CIRCLE, KOCHI-682018. 2THE COMMISSIONER OF INCOME TAX (APPEALS)-III28/243, POORINIMA, NEAR MANORAMA JUNCTION PANAMPILLY NAGAR, KOCHI-682036.28/243, POORINIMA, NEAR MANORAMA JUNCTION PANAMPILLY NAGAR, KOCHI-682036. SC SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, a registered dealer under the Income Tax Act on the rolls of the 1[st] respondent, questioned the Ext.P1 assessment order, before the 2[nd] respondent. The petitioner has also filed a staypetition in the appeal. Ventilating its grievance that the authoritiesare taking coercive steps before the appellate authority couldconsider the stay petition, the petitioner has filed this writ petition. 2.Heard the learned counsel for the petitioner and thelearned Government Pleader. 3. I reckon the petitioner has exercised on time its statutory remedy of filing an appeal. It appears that it has also filed a staypetition. Procedural fairness demands that the authorities may wait,before taking further steps, until the appellate authority decides onthe stay petition. Therefore, I dispose of the writ petition directing therespondent authority to defer coercive steps until the 2[nd] respondentconsiders the stay petition. I also hope that the 2[nd] respondent willdispose of the stay petition expeditiously. Sd/- DAMA SESHADRI NAIDU APPENDIX PETITIONER'S/S EXHIBITS: