Wp(C)/6516/2019 Of Sree Narayana Educational And Cultural Trust v. 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. 6516 of 2019 PETITIONER/S: SREE NARAYANA EDUCATIONAL AND CULTURAL TRUSTXVI/256, CHENTHRAPPINI, THRISSUR 680 687 REPRESENTED BY ITS SECRETARY MR.C.V SUBASH. BY ADVS.SRI.A.KUMARSMTG.MINI(1748)SRI.AJAY V.ANANDSRI.P.J.ANILKUMARSRI.P.S.SREE PRASAD RESPONDENT/S:1ASSISTANT COMMISSIONER OF INCOME TAXEXEMPTION CIRCLE, KOCHI 682 018.2THE COMMISSIONER OF INCOME TAX (APPEALS)POORNIMA BUILDINGS, MANORAMA JUNCTIONPANAMPILLY NAGAR, KOCHI 682 036. 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 rollsof the 1[st] respondent, questioned the Ext.P1 assessment order, before the 2[nd]respondent. The petitioner has also filed a stay petition in the appeal.Ventilating its grievance that the authorities are taking coercive steps beforethe appellate authority could consider the stay petition, the petitioner has filedthis writ petition. 2.Heard the learned counsel for the petitioner and the learnedGovernment Pleader. 3.I reckon the petitioner has exercised on time its statutory remedyof filing an appeal. It appears that it has also filed a stay petition. Proceduralfairness demands that the authorities may wait, before taking further steps,until the appellate authority decides on the stay petition. Therefore, I dispose of the writ petition directing the respondentauthority to defer coercive steps until the 2[nd] respondent considers the staypetition. I also hope that the 2[nd] respondent will dispose of the stay petitionexpeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE sd APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ORDER OF ASSESSMENT DATED 19-12-2018 PASSED BY THE 1ST RESPONDENTEXHIBIT P2TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 27-02-2019.EXHIBIT P3TRUE COPY OF THE APPLICATION FOR STAY DATED 04-03-2019.EXHIBIT P4TRUE COPY OF THE NOTICE DATED 20-02-2019. sd