ACADEMY OF MEDICAL SCIENCES V. THE DEPUTY/ASST.COMMISSIONER OF INCOME TAX

WP(C)/9450/2012

AI Insights

The case involves the Academy of Medical Sciences, which filed a writ petition against the Deputy/Assistant Commissioner of Income Tax and the Commissioner of Income Tax (Appeals) concerning tax assessments for the years 2007-08 and 2008-09. The petitioner challenged the assessment orders and filed appeals along with stay petitions to prevent tax recovery during the appeal process. The High Court's decision focused on the procedural aspect of ensuring the stay petitions were considered promptly, highlighting the judicial system's role in providing timely relief against potentially erroneous tax recoveries pending appeal.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 755940 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-04-2012
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: T M SREEDHARAN; NISHA JOHN; V P NARAYANAN; BOBY SEKHAR
• Keywords: Assessment Order; Income Tax; Recovery of Tax; Stay Petition
• Section: 12AA

Judgement Text

"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 ITS DIRECTOR, 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 TAX CIRCLE-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) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF ORDER U/S. 12AA OF THE IT ACT DATED 19/7/2011 VIDE NO. TECH-27/12A/103/CIT/CLT/2010-11 PASSED BY THE COMMISSIONER OF INCOME TAX, CALICUT. EXT.P2: COPY OF THE ASST. ORDER DATED 22/11/2010 FOR THE ASSESSMENT YEAR 2007-08 ALONG WITH DEMAND NOTICE PASSED BY THE FIRST RESPONDENT. EXT.P3: COPY OF APPEAL MEMORANDUM DATED 13/1/2011 FOR THE ASSESSMENT YEAR 2007-08 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXT.P4: COPY OF THE ASST. ORDER DATED 15/11/2010 FOR THE ASSESSMENT YEAR 2008-09 ALONG WITH DEMAND NOTICE PASSED BY THE FIRST RESPONDENT. EXT.P5: COPY OF APPEAL MEMORANDUM DATED 13/1/2011 FOR THE ASSESSMENT YEAR 2008-09 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXT.P6: COPY OF THE APPLICATION DATED 18/1/2011 SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT FOR THE ASST. YEAR 2007-08. EXT.P6(A): COPY OF APPLICATION DATED 18/1/2011 SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT FOR THE ASST. YEAR 2008-09. EXT.P7: COPY OF COMMUNICATION DATED 22/12/2011 MADE BY THE FIRST RESPONDENT. EXT.P8: COPY OF STAY PETITION DATED 9/4/2012 SUBMITTED BY THE 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. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE AS ANTONY DOMINIC,J ------------------------------------------ W.P.(C)No.9450 of 2012 ------------------------------------- Dated this the 12th day of April, 2012 JUDGMENT Heard the senior counsel for petitioner and the learned standing counsel appearing for respondents. 2. Exts.P2 and P4 assessment orders for the years 2007-08 and 2008-09 are under challenge in Exts.P3 and P5 appeals filed by the petitioner before the second respondent. In the appeals, the petitioner has also filed Exts.P8 and P8(a) stay petitions, seeking stay of recovery of the tax due under Exts.P2 and P4. The appeals and stay petitions are pending. In the meanwhile, apprehending recovery, the writ petition is filed. 3. Taking note of the pendency of the appeals and the stay petitions, I direct the second respondent to consider Exts.P8 and P8(a) stay petitions with notice to the petitioner and as expeditiously as possible, at any rate, within six weeks of receipt of a copy of this judgment. In the meanwhile, recovery of the tax due under Exts.P2 and P4 will stand stayed. Petitioner shall produce a copy of this judgment along with the copy of the writ petition before the second respondent for compliance. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE. ln "