Wp(C)/9450/2012 Of Academy Of Medical Sciences v. The Deputy/Asst.commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC THURSDAY, THE 12TH DAY OF APRIL 2012/23RD CHAITHRA 1934 WP(C).No. 9450 of 2012 (E) ------------------------------------ PETITIONER: ------------------ ACADEMY OF MEDICAL SCIENCES,PARIYARAM, KANNUR DISTRICT,PIN-670 503, REPRESENTED BY ITSDIRECTOR, SHRI.A.C.MATHEW BY ADVS.SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN SMT.BOBY M.SEKHAR RESPONDENT(S):------------------------ 1.THE DEPUTY/ASST.COMMISSIONER OF INCOME TAXCIRCLE-1, KANNUR RANGE, KANNUR 670 001. 2.THE COMMISSIONER OF INCOME TAX (APPEALS)4TH FLOOR, NORTH BLOCK, AAYAKKAR BHAVAN, MANANCHIRA, CALICUT-673 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-04-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AS WP(C).No. 9450 of 2012 (E) PETITIONER'S EXHIBITS: APPENDIX EXT.P7:COPY OF COMMUNICATION DATED 22/12/2011 MADE BY THE FIRST RESPONDENT.RESPONDENT. EXT.P8:COPY OF STAY PETITION DATED 9/4/2012 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR 2007-08.PETITIONER BEFORE THE SECOND RESPONDENT FOR 2007-08. EXT.P8(A):COPY OF DO- FOR 2008-09. EXT.P9:COPY OF CIRCULAR F. NO. 404/10/209-ITCC DATED 1/12/2009 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES.THE CENTRAL BOARD OF DIRECT TAXES. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE ANTONY DOMINIC,J ------------------------------------------ W.P.(C)No.9450 of 2012 ------------------------------------- Dated this the 12[th ] day of April, 2012 JUDGMENT Heard the senior counsel for petitioner and the learned standingcounsel appearing for respondents. 2. Exts.P2 and P4 assessment orders for the years 2007-08 and2008-09 are under challenge in Exts.P3 and P5 appeals filed by thepetitioner before the second respondent. In the appeals, the petitionerhas also filed Exts.P8 and P8(a) stay petitions, seeking stay ofrecovery of the tax due under Exts.P2 and P4. The appeals and staypetitions are pending. In the meanwhile, apprehending recovery, thewrit petition is filed. 3. Taking note of the pendency of the appeals and the staypetitions, I direct the second respondent to consider Exts.P8 and P8(a)stay petitions with notice to the petitioner and as expeditiously aspossible, at any rate, within six weeks of receipt of a copy of thisjudgment. In the meanwhile, recovery of the tax due under Exts.P2and P4 will stand stayed. Petitioner shall produce a copy of this judgment along with thecopy of the writ petition before the second respondent for compliance. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE.