Wp(C)/7566/2019 Of The Centre For Management Development v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY ,THE 18TH DAY OF MARCH 2019 / 27TH PHALGUNA, 1940WP(C).No. 7566 of 2019 PETITIONER/S: THE CENTRE FOR MANAGEMENT DEVELOPMENT,REPRESENTED BY ITS DIRECTOR, G.SURESH, AGED 53 YEARS, SON OF GOPINATHAN NAIR K., RESIDING AT PB-436, CV PILLAI ROAD, THYCAUD, THIRUVANANTHAPURAM, PIN - 695 014, KERALA. BY ADVS.SRI.JOHNSON GOMEZSRI.C.UNNIKRISHNAN (KOLLAM)SRI.SANJAY JOHNSONSRI.S.BIJU (KIZHAKKANELA) RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS),THIRUVANANTHAPURAM - 695 003. 2THE ASSISTANT COMMISSIONER OF INCOME TAX,OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, THIRUVANANTHAPURAM - 695 003. BY GP THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Thepetitioner,impugningExt.P4 assessment order for the assessment year 2016-17, passed by the 2[nd] respondent under the Income Tax Act, 1961, filed Ext.P6 appeal before the first respondent. The petitioner has also filed Ext.P7 stay petition before the 1[st] respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writpetition has been filed.petition has been filed. 2. In view of the above, there shall bea direction to the 1[st] respondent to take adecision on Ext.P7 stay petition within aperiod of two months from the date ofreceipt of a copy of this judgment. Tilldecision on Ext.P7 stay petition within aperiod of two months from the date ofreceipt of a copy of this judgment. Till then, the recovery proceedings pursuant tothe impugned order in the appeal shall be kept in abeyance. The writ petition is disposed of as above. SB/19/03/2019 Sd/- A.MUHAMED MUSTAQUE JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE REGISTRATIONCERTIFICATE REG.NO.443 OF 1979 OF THEPETITIONER SOCIETY.CERTIFICATE REG.NO.443 OF 1979 OF THEPETITIONER SOCIETY. EXHIBIT P2A TRUE COPY OF GO(MS) NO.294/78/ID DATED31/7/1978 ISSUED BY THE GOVERNMENT OFKERALA.31/7/1978 ISSUED BY THE GOVERNMENT OFKERALA. EXHIBIT P3A TRUE COPY OF THE ORDER NO.280.EXEMP/CC-TVM/10/2003-04 DATED 23/04/2007 ISSUED BYTHE CHIEF COMMISSIONER OF INCOME TAX.TVM/10/2003-04 DATED 23/04/2007 ISSUED BYTHE CHIEF COMMISSIONER OF INCOME TAX. EXHIBIT P4A TRUE COPY OF THE ASSESSMENT ORDER DATED30/12/2018ISSUEDBYTHESECONDRESPONDENT.30/12/2018ISSUEDBYTHESECONDRESPONDENT. EXHIBIT P5A TRUE COPY OF THE DEMAND NOTICE DATED30/12/2018 ALONG WITH THE COMPUTATIONSHEET ISSUED BY THE SECOND RESPONDENT.30/12/2018 ALONG WITH THE COMPUTATIONSHEET ISSUED BY THE SECOND RESPONDENT. EXHIBIT P6A TRUE COPY OF THE APPEAL PREFERRED BY THEPETITIONER AGAINST EXHIBIT P4 ASSESSMENTORDER, BEFORE THE FIRST RESPONDENT.PETITIONER AGAINST EXHIBIT P4 ASSESSMENTORDER, BEFORE THE FIRST RESPONDENT. EXHIBIT P7A TRUE COPY OF THE STAY PETITION PREFERREDBY THE PETITIONER BEFORE THE FIRSTRESPONDENT.BY THE PETITIONER BEFORE THE FIRSTRESPONDENT. EXHIBIT P8A TRUE COPY OF THE ACKNOWLEDGMENT IN FORMNO.35 ISSUED BY THE FIRST RESPONDENT.NO.35 ISSUED BY THE FIRST RESPONDENT. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE