THE DIOCESAN EDUCATIONAL TRUST V. THE COMMISSIONER OF INCOME TAX

WP(C)/30150/2011

AI Insights

The case involves The Diocesan Educational Trust, which filed a writ petition against the Income Tax authorities concerning the assessment order for the year 2007-2008. The petitioner had filed an appeal and a stay petition against the assessment order, which was still pending before the appellate authority. Despite the pending stay petition, the assessing authority initiated coercive recovery proceedings to recover the disputed amount. The petitioner challenged this action, leading to the High Court's intervention to halt the recovery proceedings until the stay petition could be addressed.

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 755974 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 21-11-2011
• Assessment Year: misc
• Result in Favour of: Applicant
• Court: HIGH COURT
• Assessee Lawyers: KURIAN KANNATHANAM; TONY KANNATHANAM; JIJI THOMAS
• Keywords: Assessment Order; Coercive Recovery; Income Tax; Stay Petition

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 21ST NOVEMBER 2011 / 30TH KARTHIKA 1933 WP(C).No. 30150 of 2011(P) ------------------------------------- PETITIONER(S): ----------------------- THE DIOCESAN EDUCATIONAL TRUST, PASTORAL CENTRE, KANJIRAPPALLY, REPRESENTED BY MANAGING TRUSTEE. BY ADVS. SRI. KURIAN GEORGE KANNANTHANAM (SENIOR) SRI. TONY GEORGE KANNANTHANAM SRI. JIJI THOMAS RESPONDENT(S): ------------------------- 1. THE COMMISSIONER OF INCOME TAX, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM - 686 001 2. THE COMMISSIONER OF INCOME TAX(APPEALS), KORA BHAVAN, ERNAKULAM - 682 016 3. THE INCOME TAX OFFICER, WARD NO.1, KOTTAYAM - 686 001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VPV WPCNO.30150/2011 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE NOTICE OF DEMAND DATED 30-11-2009 ISSUED BY THE 3RD RESPONDENT. EXT.P2 : COPY OF THE APPEAL, ALONG WITH THE GROUNDS OF APPEAL AND THE STATEMENT OF FACTS FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 8-01-2010. EXT.P3 : COPY OF THE NOTICE DATED 2-2-2010 FROM THE 2ND RESPONDENT TO THE PETITIONER. EXT.P4 : COPY OF THE NOTICE DATED 18-2-2010 TO THE PETITIONER. EXT.P5 : COPY OF THE NOTICE DATED 1-3-2010 TO THE PETITIONER. EXT.P6 : COPY OF THE RECEIPT DATED 22-7-2010 EVIDENCING PAYMENT OF RS. 10 LAKHS. EXT.P7 : COPY OF THE ORDER DATED 3-12-2010 TO THE PETITIONER. EXT.P8 : COPY OF THE RECEIPT DATED 29-12-2010 FOR EVIDENCING PAYMENT OF RS. 5 LAKHS. EXT.P9 : COPY OF THE NOTICE DATED 11-1-2011 TO THE PETITIONER. EXT.P10: COPY OF THE NOTICE DATED 3-10-2011 FROM THE 2ND RESPONDENT TO THE PETITIONER. EXT.P11: COPY OF THE LETTER DATED 13-10-2011 ISSUED TO THE 1ST RESPONDENT. EXT.P12: COPY OF THE ORDER DATED 18-10-2011 FROM THE 1ST RESPONDENT. EXT.P13: COPY OF THE STAY PETITION DATED 16-11-2011 FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) -IV, KOCHI. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE VPV S.SIRI JAGAN, J. ================== W.P.(C).No. 30150 of 2011 ================== Dated this the 21st day of November, 2011 J U D G M E N T Against the assessment order for the year 2007-2008, the petitioner has filed Ext.P2 appeal along with Ext.P13 stay petition. The petitioner's grievance is that during the pendency of the stay petition, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amount. 2. I have heard the learned Government Pleader also. 3. I am satisfied that before the appellate authority could consider and pass orders on Ext.P13 stay petition, it is unjust to initiate coercive recovery proceedings for recovery of the amount disputed. Accordingly, this writ petition is disposed of with the following directions: The 2nd respondent shall consider and pass orders on Ext.P13 stay petition, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are passed on Ext.P13, coercive recovery proceedings for recovery of the disputed amount in Ext.P2 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :- "