NORKA ROOTS V. THE DEPUTY COMMISSIONER OF INCOME TAX(EXCEMPTIONS)

WP(C)/7779/2019

AI Insights

The case involves NORKA Roots, represented by its CEO, challenging several assessment orders issued by the Income Tax Department for various assessment years. The petitioner sought a stay on the recovery of these assessments pending the decision on their revision applications filed with the Commissioner of Income Tax (Exemptions). The High Court of Kerala at Ernakulam, presided by Justice A. Muhamed Mustaque, ruled that the Commissioner should decide on the stay applications within two months and deferred the recovery process until then.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 754829 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 14-03-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: THUSHARA JAMES
• Assessee Lawyers: T M SREEDHARAN; DIVYA RAVINDRAN; NISHA JOHN; R BHASKARA KRISHNAN; V P NARAYANAN
• Keywords: Assessment Order; Income Tax Exemptions; Stay of recovery; Writ petition
• Section: 143(3); 143(1); 264

Judgement Text

"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, 1940 WP(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 RAVINDRAN SMT.NISHA JOHN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS) AAYKAR BHAVAN, KOWDIAR, TRIVANDRUM-695003. 2 THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KOWDIAR-P.O., TRIVANDRUM-695003. 3 THE 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: WP(C).No. 7779 of 2019 -:2:- JUDGMENT The petitioner has filed this writ petition, challenging Exts.P1 to P6 assessment orders. The petitioner filed Exts.P7 series of revision applications before the 3rd respondent, the Commissioner of Income Tax (Exemptions), seeking stay of recovery, pending revision. 2. It is appropriate to the 3rd respondent to take a decision on the application for stay, within a period of two months. Till then, recovery pursuant to the impugned order in revision shall be deferred. This writ petition is disposed of accordingly. Sd/- A.MUHAMED MUSTAQUE JUDGE DST WP(C).No. 7779 of 2019 -:3:- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 28.3.2015 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2009-10 PASSED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER DATED 31.3.2015 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2010-11 PASSED BY THE 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF ASSESSMENT ORDER (INTIMATION U/S143(1) DATED 15.3.2015 FOR THE ASST. YEAR 2013-14 PASSED BY THE 1ST RESPONDENT EXHIBIT P4 TRUE COPY OF ASSESSMENT ORDER (INTIMATION U/S 143(1) DATED 10.3.2016 FOR THE ASST. YEAR 2014-15 PASSED BY THE 1ST RESPONDENT EXHIBIT P5 TRUE COPY OF ASSESSMENT ORDER (INTIMATION U/S 143(1) DATED 29.3.2017 FOR THE ASST. YEAR 2015-16 PASSED BY THE 1ST RESPONDENT EXHIBIT P6 TRUE 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 ACT EXHIBIT P7 TRUE COPY OF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2009- 10 EXHIBIT P7 A TRUE COPY OF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2010- 11 EXHIBIT P7 B TRUE COPY OF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2013- 14 EXHIBIT P7 C TRUE COPY OF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2014- 15 WP(C).No. 7779 of 2019 -:4:- EXHIBIT P7 D TRUE COPY OF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2015- 16 EXHIBIT P7 E TRUE COPY OF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2016- 17 EXHIBIT P8 TRUE COPY OF STAY PETITION DATED 11.3.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2009-10 EXHIBIT P8 A TRUE COPY OF STAY PETITION DATED 11.3.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2010-11 EXHIBIT P8 B TRUE COPY OF STAY PETITION DATED 11.3.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2013-14 EXHIBIT P8 C TRUE COPY OF STAY PETITION DATED 11.3.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2014-15 EXHIBIT P8 D TRUE COPY OF STAY PETITION DATED 11.3.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2015-16 EXHIBIT P8 E TRUE COPY OF STAY PETITION DATED 11.3.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2016-17 EXHIBIT P9 TRUE COPY OF NOTICE DATED 14.1.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P9 A TRUE COPY OF REPLY DATED 25.1.2019 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT RESPONDENTS' EXHIBITS:NIL //True copy// P.A.To Judge "