SOUTH EAST EDUCATION TRUST V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/15695/2014

AI Insights

The case involves South East Education Trust, which filed a writ petition against the Deputy Commissioner of Income Tax and others, challenging the assessment orders for the years 2010-11, 2011-12, and 2012-13. The petitioner had filed appeals and stay petitions against these orders, which were pending before the Commissioner of Income Tax (Appeals). Meanwhile, coercive proceedings were threatened against the petitioner. The High Court of Kerala intervened to stay these proceedings and expedite the decision on the stay applications.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 699538 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-06-2014
• Assessment Year: misc
• Other Referred Cases: W.P(C) 12787/2014
• Laws Referred To: Income Tax Act
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; R S KALKURA
• Assessee Lawyers: M R RAJESH; E S SANDHYA
• Keywords: Appeal; Coercive Proceedings; Garnishee Order; Income tax assessment; Stay Petition
• Section: 226(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 20TH DAY OF JUNE 2014/30TH JYAISHTA, 1936 WP(C).No. 15695 of 2014 (J) ---------------------------- PETITIONER : ----------------- SOUTH EAST EDUCATION TRUST, ARIPPA, CHOZHIYAKODU P.O., KULATHUPUZHA KOLLAM - 691 317, REPRESENTED BTY ITS SECRETARY SHIJU MOHAMMED. BY ADVS.SRI.M.R.RAJESH SMT.E.S.SANDHYA RESPONDENTS : ---------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, 4TH FLOOR, ANNEXE, AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM- 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) III KERA BHAVAN, 6TH FLOOR, SRVHS ROAD COCHIN - 682 016. 3. THE STATE BANK OF TRAVANCORE, REPRESENTED BY ITS BRANCH MANAGER, MADATHARA BRANCH, MADATHARA P.O., THIRUVANANTHAPURAM- 695 541. 4. THE VIJAYA BANK REPRESENTED BY THE BRANCH MANAGER, M.G. ROAD BRANCH M.G. ROAD, THIRUVANANTHAPURAM - 695 001. BY SRI.JOSE JOSEPH, SC, R3 BY SRI.R.S.KALKURA, SC, SBT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BP WP(C).No. 15695 of 2014 (J) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2010-2011. P1(A): TRUE COPY OF THE ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2011-2012. P1(B): TRUE COPY OF THE ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2012-2013. P2: TRUE COPY OF THE MEMORANDUM OF APPEALS DATED 24/04/2014 FOR THE ASSESSMENT YEAR 2010-11 SUBMITTED BEFORE THE 2ND RESPONDENT. P2(A): TRUE COPY OF THE MEMORANDUM OF APPEALS DATED 24/04/2014 FOR THE ASSESSMENT YEAR 2011-12 SUBMITTED BEFORE THE 2ND RESPONDENT. P2(B): TRUE COPY OF THE MEMORANDUM OF APPEALS DATED 24/04/2014 FOR THE ASSESSMENT YEAR 2012-13 SUBMITTED BEFORE THE 2ND RESPONDENT. P3: TRUE COPY OF THE STAY PETITION DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2010-11. P3(A): TRUE COPY OF THE STAY PETITION DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2011-12. P3(B): TRUE COPY OF THE STAY PETITION DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2012-13. P4: TRUE COPY OF THE COMMUNICATION RECEIVED FROM THE 3RD RESPONDENT BANK NO. AGM III/1/2/2014-14 DATED 22/05/2014. P5: TRUE COPY OF THE PROCEEDINGS/NOTICE U/S 226 (3) OF THE INCOME TAX TAX NO. PAN AAIT9108H/CTRL.-1/TVM/2014-15 P6: TRUE COPY OF THE JUDGMENT DATED 21/05/2014 IN W.P(C) 12787/2014. RESPONDENT(S)' EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE BP K.VINOD CHANDRAN, J. --------------------------------------- W.P.(C).No.15695 of 2014 ---------------------------------------- Dated this the 20th day of June, 2014 J U D G M E N T Exts.P1, P1(a) and P1(b) are the assessment orders passed against the petitioner for the years 2010-11, 2011-12 and 2012-13 respectively. Against these orders, petitioner filed Exts.P2, P2(a) and P2(b) appeals, which are accompanied by Exts.P3, P3(a) and P3(b) stay petitions before the 2nd respondent. The appeals and the stay petitions are pending before the 2nd respondent. In the meanwhile, it is alleged, coercive proceedings have been threatened. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, shall dispose of Exts.P3, P3(a) and P3(b) stay applications within a period of one month from today and the coercive W.P(C) No.15695/2014 ::2:: proceedings be stayed until such orders are passed; which order shall determine the matter thereafter. The garnishee order shall be in force till the stay petitions are considered but no recovery shall be effected. 3. Petitioner shall produce a copy of this judgment before the 2nd respondent for compliance. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, Judge jma //true copy// P.A to Judge "