Wp(C)/7779/2019 Of Norka Roots v. The Deputy Commissioner Of Income Tax(Excemptions)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY ,THE 14TH DAY OF MARCH 2019 / 23RD PHALGUNA, 1940WP(C).No. 7779 of 2019 PETITIONER/S: NORKA ROOTS (FORMERLY KNOWN AS ROOTS-NKK DEVELOPMENT INITIATIVE),NORKA CENTRE, NEAR GOVT, GUEST HOUSE, THYCAUD-P.O., TRIVANDRUM-695014 REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, SHRI.K. HARIKRISHNA NAMBOOTHIRI. BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.DIVYA RAVINDRANSMT.NISHA JOHNSRI.R.BHASKARA KRISHNANSRI.V.P.NARAYANAN RESPONDENT/S: 1THE DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS)AAYKAR BHAVAN, KOWDIAR, TRIVANDRUM-695003.AAYKAR BHAVAN, KOWDIAR, TRIVANDRUM-695003. 2THE COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN, KOWDIAR-P.O., TRIVANDRUM-695003.3THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)SAN JUVAN TOWERS, BEHIND C.R. BUILDING, ERNAKULAM, COCHIN-682018. OTHER PRESENT: THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DST JUDGMENT The petitioner has filed this writ petition, challengingExts.P1 to P6 assessment orders. The petitioner filedExts.P7 series of revision applications before the 3[rd]respondent, the Commissioner of Income Tax (Exemptions),seeking stay of recovery, pending revision. 2.It is appropriate to the 3[rd] respondent to takea decision on the application for stay, within a periodof two months. Till then, recovery pursuant to theimpugned order in revision shall be deferred. This writ petition is disposed of accordingly. Sd/- A.MUHAMED MUSTAQUE JUDGE WP(C).No. 7779 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF ASSESSMENT ORDER DATED 28.3.2015 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2009-10 PASSED BY THE 1ST RESPONDENT28.3.2015 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2009-10 PASSED BY THE 1ST RESPONDENT EXHIBIT P2TRUE COPY OF ASSESSMENT ORDER DATED 31.3.2015 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2010-11 PASSED BY THE 1ST RESPONDENT31.3.2015 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2010-11 PASSED BY THE 1ST RESPONDENT EXHIBIT P3TRUE COPY OF ASSESSMENT ORDER (INTIMATION U/S143(1) DATED 15.3.2015 FOR THE ASST. YEAR 2013-14 PASSED BY THE 1ST RESPONDENTU/S143(1) DATED 15.3.2015 FOR THE ASST. YEAR 2013-14 PASSED BY THE 1ST RESPONDENT EXHIBIT P6TRUE COPY OF ASSESSMENT ORDER DATED 27.12.2018 FOR THE ASST. YEAR 2016-17 PASSED BY THE 1ST RESPONDENT U/S 143(3) OF THE ACT27.12.2018 FOR THE ASST. YEAR 2016-17 PASSED BY THE 1ST RESPONDENT U/S 143(3) OF THE ACT EXHIBIT P7TRUE COPY OF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2009-1028.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2009-10 EXHIBIT P7 ATRUE COPY OF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2010-1128.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2010-11 EXHIBIT P7 BTRUE COPY OF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2013-1428.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2013-14EXHIBIT P7 CTRUE COPY OF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2014-1528.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2014-15 EXHIBIT P7 DTRUE COPY OF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2015-1628.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2015-16 EXHIBIT P7 ETRUE COPY OF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2016-1728.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2016-17 EXHIBIT P7 DTRUE COPY OF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2015-1628.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2015-16 EXHIBIT P7 ETRUE COPY OF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2016-1728.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2016-17 EXHIBIT P8TRUE COPY OF STAY PETITION DATED 11.3.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2009-10FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2009-10 EXHIBIT P8 ATRUE COPY OF STAY PETITION DATED 11.3.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2010-11FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2010-11 EXHIBIT P8 BTRUE COPY OF STAY PETITION DATED 11.3.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2013-14FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2013-14 EXHIBIT P8 CTRUE COPY OF STAY PETITION DATED 11.3.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2014-15FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2014-15 EXHIBIT P8 DTRUE COPY OF STAY PETITION DATED 11.3.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2015-16FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2015-16 EXHIBIT P8 ETRUE COPY OF STAY PETITION DATED 11.3.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2016-17FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2016-17 EXHIBIT P9TRUE COPY OF NOTICE DATED 14.1.2019 ISSUED BY THE 1ST RESPONDENTBY THE 1ST RESPONDENT EXHIBIT P9 ATRUE COPY OF REPLY DATED 25.1.2019 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENTSUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT RESPONDENTS' EXHIBITS:NIL //True copy//