MOTHER INDIA INTERNATIONAL RESIDENTIAL PUBLICSCHOOL SOCIETY V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/12787/2014

AI Insights

The case involves the Mother India International Residential Public School Society, which filed a writ petition against the Deputy Commissioner of Income Tax and other related authorities concerning multiple assessment years. The assessments were completed following a seizure under Section 132 of the Income Tax Act, 1961. The petitioner sought a stay on the recovery proceedings pending the appeal's outcome. The court's decision focused on the procedural aspect of ensuring the stay applications were considered promptly and did not delve into the merits of the tax assessments or the appeals themselves.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 755774 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 21-05-2014
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; A S P KURUP
• Assessee Lawyers: HENA
• Keywords: Appeal; Income tax assessment; Seizure; Stay Application
• Section: 132

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 21ST DAY OF MAY 2014/31ST VAISAKHA, 1936 WP(C).No. 12787 of 2014 (W) ---------------------------- PETITIONER : --------------------- MOTHER INDIA INTERNATIONAL RESIDENTIAL PUBLIC SCHOOL SOCIETY KEEZHATTINGAL, KADAKKAVOOR, TRIVANDRUM - 695 306 REPRESENTED BY ITS SECRETARY SMT. HENASUBRAN BY SENIOR ADVOCATE SRI.T.M.SREEDHARAN SRI.M.B.PRAJITH SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S) : ---------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - I, TRIVANDRUM - 695 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) -III, KERA BHAVAN, 6TH FLOOR SRVHS ROAD, COCHIN - 682 016. 3. THE COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI, AMBADI BUILDING, CHITTOOR ROAD COCHIN - 682 016. 4. THE BRANCH MANAGER UNION BANK OF INDIA, ATTINGAL BRANCH SHAMS COMPLEX, ATTINGAL, TRIVANDRUM - 691 501. R1 TO R3 BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX R4 BY ADV. SRI.A.S.P.KURUP, SC, UBI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-05-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 12787 of 2014 (W) APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 PASSED BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2006-07. EXT.P1(a) COPY OF -DO- FOR THE ASST. YEAR 2007-08. EXT.P1(b) COPY OF -DO- FOR THE ASST. YEAR 2008-09. EXT.P1(c) COPY OF -DO- FOR THE ASST. YEAR 2009-10. EXT.P1(d) COPY OF -DO- FOR THE ASST. YEAR 2010-11. EXT.P1(e) COPY OF -DO- FOR THE ASST. YEAR 2011-12. EXT.P1(f) COPY OF -DO- FOR THE ASST. YEAR 2012-13. EXT.P2 COPY OF MEMORANDUM OF APPEAL DATED 24.4.2014 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2006-07. EXT.P2(a) COPY OF -DO- FOR THE ASST. YEAR 2007-08. EXT.P2(b) COPY OF -DO- FOR THE ASST. YEAR 2008-09. EXT.P2(c) COPY OF -DO- FOR THE ASST. YEAR 2009-10. EXT.P2(d) COPY OF -DO- FOR THE ASST. YEAR 2010-11. EXT.P2(e) COPY OF -DO- FOR THE ASST. YEAR 2011-12. EXT.P2(f) COPY OF -DO- FOR THE ASST. YEAR 2012-13. (Contd...) WP(C).No. 12787 of 2014 (W) EXT.P3 COPY OF STAY PETITION DATED 14.5.2014 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2006-07. EXT.P3(a) COPY OF -DO- FOR THE ASST. YEAR 2007-08. EXT.P3(b) COPY OF -DO- FOR THE ASST. YEAR 2008-09. EXT.P3(c) COPY OF -DO- FOR THE ASST. YEAR 2009-10. EXT.P3(d) COPY OF -DO- FOR THE ASST. YEAR 2010-11. EXT.P3(e) COPY OF -DO- FOR THE ASST. YEAR 2011-12. EXT.P3(f) COPY OF -DO- FOR THE ASST. YEAR 2012-13. EXT.P4 COPY OF THE APPLICATION DATED 29.4.2014 FOR THE ASST. YEAR 2006-07 SUBMITTED BEFORE THE FIRST RESPONDENT. EXT.P5 COPY OF THE COMMUNICATION DATED 14.5.2014 RECEIVED FROM THE 4TH RESPONDENT BANK. EXT.P6 COPY OF REPRESENTATION DATED 14.5.2014 FOR THE ASST. YEAR 2006-07 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 12787 of 2014 ====================== Dated this the 21st day of May, 2014 J U D G M E N T Without going into the merits of the matter, the petitioner seeks only consideration of the stay application filed before the Commissioner of Income Tax (Appeals) III, Cochin produced herein as Exts. P3 and P3(a) to P3(f) for various assessment years. The demands arise from assessment completed after seizure effected under Section 132 of the Income Tax Act, 1961. Admittedly, the petitioner has filed the appeal within time and has also moved the stay applications, which are pending before the first appellate authority, the 2nd respondent herein. 2. In view of the limited prayers made, this Court deems it fit that, the 2nd respondent be directed to consider the stay applications produced herein as Exts.P3 and P3(a) to P3(f) within a period of one month from the date of receipt of a certified copy of this judgment. W.P.(C) No. 12787 of 2014 2 3. Needless to say the recovery proceedings shall be kept in abeyance for a period of six weeks from today, subject however to orders passed in Exts.P3 and P3(a) to P3(f) stay petitions. In the circumstances, of the directions above, the 4th respondent Bank shall not give effect to Ext.P5. With the above directions and observations, the Writ Petition stands disposed of. Sd/- K. VINOD CHANDRAN, JUDGE SB // TRUE COPY // P.A TO JUDGE. "