M/S.SREEPATHY TRUST, V. THE ASSISTANT COMMISSIONER OF INCOME TAX/THE DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTION),

WP(C)/12464/2019

AI Insights

The case involves M/s. Sreepathy Trust, which filed a writ petition against the assessment orders issued by the Assistant Commissioner of Income Tax and the Deputy Commissioner of Income Tax (Exemption) for the assessment years 2013-14 and 2016-17. The petitioner was aggrieved by these orders and sought to appeal against them. Alongside the appeals, the petitioner also filed stay petitions. The primary legal issue was the delay in the consideration of these appeals and stay petitions by the tax authorities. The High Court's intervention was sought to expedite the process.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 766874 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 24-04-2019
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: T M SREEDHARAN; DIVYA RAVINDRAN; V P NARAYANAN
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition
• Section: 154

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE SMT. JUSTICE P.V.ASHA WEDNESDAY, THE 24TH DAY OF APRIL 2019 / 4TH VAISAKHA, 1941 WP(C).No. 12464 of 2019 PETITIONER: M/S.SREEPATHY TRUST, THEKKEMADOM BUILDINGS, THEKKEMADOM ROAD, TRICHUR-680001, REPRESENTED BY ITS SECRETARY SHRI. K.H.PARAMESHWARAN. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX/ THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), EXEMPTION CIRCLE, SANJUAN TOWER, BEHIND C.R. BUILDINGS, I.S. PRESS ROAD, KOCHI-682018. 2 THE COMMISSIONER OF INCOME TAX (APPEALS)-III, 28/243, POORNIMA, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682036. SRI. CHRISTOPHER ABRAHAM SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 12464 of 2019 2 J U D G M E N T Aggrieved by Exts.P1 & P8 assessment orders, petitioner has submitted Exts.P2 and P9 appeals along with Exts.P3 and P10 stay petitions. Petitioner seeks a direction to dispose of the same. 2. Heard the learned counsel for the petitioner and the learned Government Pleader. In view of the limited relief sought, the writ petition is disposed of directing the 2nd respondent to consider Exts.P2 & P9 appeals and pass orders on Exts.P3 & P10 stay petitions within a period of two months from the date of receipt of a copy of this judgment. Sd/- P.V.ASHA, JUDGE Pn WP(C).No. 12464 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2018 FOR AY-2016-17 PASSED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF MEMORANDUM OF APPEAL DATED 28.01.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2016- 17. EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 25.02.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE APPLICATION DATED 1.02.2019 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR AY-2016- 17. EXHIBIT P5 TRUE COPY OF THE APPLICATION DATED 28.02.2019 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR AY-2016- 17. EXHIBIT P6 TRUE COPY OF THE APPLICATION DATED 6.03.2019 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR AY-2016- 17. EXHIBIT P7 TRUE COPY OF THE ORDER DATED 19.03.2019 PASSED BY THE 1ST RESPONDENT U/S 154 FOR AY-2016-17. EXHIBIT P8 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.12.2018 FOR AY-2013-14 PASSED BY THE 1ST RESPONDENT. EXHIBIT P9 TRUE COPY OF MEMORANDUM OF APPEAL DATED 28.01.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2013- 14. EXHIBIT P10 TRUE COPY OF THE STAY PETITION DATED 25.02.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2013- 14. WP(C).No. 12464 of 2019 4 EXHIBIT P11 TRUE COPY OF THE APPLICATION DATED 31.01.2019 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR AY-2013- 14. EXHIBIT P12 TRUE COPY OF THE APPLICATION DATED 28.02.2019 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR AY-2013- 14. EXHIBIT P13 TRUE COPY OF THE APPLICATION DATED 6.03.2019 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR AY-2013- 14. EXHIBIT P14 TRUE COPY OF THE ORDER DATED 19.03.2019 PASSED BY THE 1ST RESPONDENT U/S 154 FOR AY-2013-14. "