BHARATH CHARITABLE HOSPITAL SOCIETY V. THE COMMISSIONER OF INCOME TAX(APPEALS)

WP(C)/30601/2011

AI Insights

The case involves the Bharath Charitable Hospital Society, which filed a writ petition against the Income Tax Department officials concerning an assessment order under the Income Tax Act. The petitioner had previously filed an appeal and a stay petition against the assessment order, which was partially granted by the assessing authority, staying the recovery until a specified date or until the appeal was disposed of. However, the appeal was still pending, and the stay could not be extended due to the assessing authority being on leave. The petitioner sought the court's intervention to expedite the decision on the stay petition and to halt any recovery actions in the meantime.

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 755980 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 17-11-2011
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: B SHENOY; THOMAS MAKIL; LAKSHMI SHENOY
• Keywords: Assessment Order; Income Tax; Recovery proceedings; Stay Petition
• Section: 143(3)

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 17TH NOVEMBER 2011 / 26TH KARTHIKA 1933 WP(C).No. 30601 of 2011(A) ------------------------------------ PETITIONER : ---------------------- BHARATH CHARITABLE HOSPITAL SOCIETY, CHAITHANYA, AZAD LANE, THIRUNAKKARA, KOTTAYAM- 686001, REPRESENTED BY ITS SECRETARY, RENUKA VISWANATHAN, AGED 59 YEARS, W/O.DR.A.N.VISWANATHAN. BY ADVS. SRI.B.ASHOK SHENOY SRI.THOMAS P.MAKIL SMT.LAKSHMI B.SHENOY RESPONDENTS : ------------------------ 1. THE COMMISSIONER OF INCOME TAX (APPEALS) IV, KERA BHAVAN, SRV HIGH SCHOOL, ERNAKULAM, KOCHI-682 011. 2. THE JOINT COMMISSIONER OF INCOME TAX, RANGE KOTTAYAM, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686 002. 3. THE INCOME TAX OFFICER, WARD I, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686 002. R1 TO R3 BY ADV. SRI. JOSE JOSEPH ,SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DSV/- WP(C).No. 30601 of 2011(A) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1: COPY OF ASSESSMENT ORDER DATED 02-12-2010 PASSED BY 3RD RESPONDENT AGAINST PETITIONER. EXHIBIT P2: COPY OF APPEAL DATED 27-12-2010 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P3: COPY OF APPLICATION OF STAY DATED 27-12-2010 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P4: COPY OF THE APPLICATION FOR STAY DATED 16-02-2011 FILED BY PETITIONER BEFORE 2ND RESPONDENT. EXHIBIT P5: COPY OF ORDER DATED 15-06-2011 ISSUED BY 2ND RESPONDENT. EXHIBIT P6: COPY OF APPLICATION FOR EXTENSION OF STAY DATED 04-08-2011 FILED BY PETITIONER BEFORE 2ND RESPONDENT, CONTAINING ENDORSEMENTS AS TO ORDERS PASSED ON IT MADE BY 2ND RESPONDENT. EXHIBIT P7: COPY OF CYBER RECEIPT-CHALLAN NO./ITNS 280 DATED 20-08-2011 ISSUED BY AXIS BANK TO PETITIONER/. EXHIBIT P8: COPY OF NOTICE DATED 31-10-2011 ISSUED BY 3RD RESPONDENT TO PETITIONER. RESPONDENTS' EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE DSV/- S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.30601 of 2011 ---------------------------------------------- Dated this the 17th day of November, 2011 JUDGMENT Against assessment orders under the Income Tax Act, the petitioner filed Ext.P2 appeal before the 1st respondent along with Ext.P3 stay petition. The petitioner also moved the assessing authority for treating the petitioner as not in default. The assessing authority, by Ext.P5, directed that the recovery would stand stayed till 31.7.2011 or till disposal of the appeal, whichever is earlier. The appeal has not been disposed of yet. The petitioner is not in a position to get the stay extended by the assessing authority, since the incumbent is on leave. The petitioner, therefore, seeks disposal of Ext.P3 stay petition by the appellate authority expeditiously and stay of recovery of the disputed tax till then. 2. I have heard the learned Standing Counsel for the Income Tax Department also. W.P.(C)No.30601/11 2 In the facts and circumstances of the case, I dispose of this writ petition with a direction to the first respondent to consider and pass orders on Ext.P3 stay petition, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are passed on Ext.P3 stay petition, further coercive recovery proceedings for recovery of the tax disputed in the appeal shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd W.P.(C)No.30601/11 3 "