M/S.TRAVANCORE EDUCATION SOCIETY V. DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/13407/2014

AI Insights

The case involves M/s. Travancore Education Society, which filed a writ petition against the Deputy Commissioner of Income Tax and the Commissioner of Income Tax (Appeals) due to the initiation of coercive proceedings while appeals and stay petitions were pending. The petitioner challenged the assessment orders for the years 2006-07 to 2012-13, which were issued by the Deputy Commissioner of Income Tax. The High Court of Kerala at Ernakulam, presided by Justice K. Vinod Chandran, addressed the urgency of the situation where coercive actions were being taken despite the ongoing appeals and stay petitions regarding the tax assessments.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 755772 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 28-05-2014
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: O RAMACHANDRAN NAMBIAR; GEEN MATHEW
• Keywords: Appeal; Assessment Order; Coercive Proceedings; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 28TH DAY OF MAY 2014/7TH JYAISHTA, 1936 WP(C).No. 13407 of 2014 (A) ---------------------------- PETITIONER: ---------------------- M/S.TRAVANCORE EDUCATION SOCIETY, REGISTERED OFFICE AT: KALLAMBALAM POST - 695 605, THIRUVANANTHAPURAM DISTRICT, REPRESENTED BY ITS PRESIDENT A.SAINULABDEEN, S/O.ABDUL MAJEED, PRESIDENT, M/S.TRAVANCORE EDUCATION SOCIETY, KALLAMBALAM POST -695 605, THIRUVANANTHAPURAM DISTRICT. BY ADVS.SRI.O.RAMACHANDRAN NAMBIAR SRI.GEEN T.MATHEW RESPONDENT(S): ---------------------------- 1. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - I, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOMETAX , CENTRAL RANGE, 4TH FLOOR, ANNEXE AAYAKAR BHAV AN, KOWDIAR, THIRUVANANTHAPURAM DISTRICT 695 003. 2. COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX(APPEALS - III), KOCHI, ERNAKULAM DISTRICT - 682 018. BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-05-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WP(C).No. 13407 of 2014 (A) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: --------------------------------------- EXT.P-1: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FOR THE ASSESSMENT YEAR 2006 - 07 ISSUED BY THE IST RESPONDENT. EXT.P-2: TRUE COPY OF THE MEMORANDUM OF APPEAL. EXT.P-3: TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P2 BEFORE THE 2ND RESPONDENT. EXT.P-4: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FOR THE ASSESSMENT YEAR 2007 - 08 ISSUED BY THE IST RESPONDENT. EXT.P-5: TRUE COPY OF THE MEMORANDUM OF APPEAL. EXT.P-6: TRUE COPY OF THE STAY PEITION FILED IN EXHIBIT P5 BEFORE THE 2ND RESPONDENT. EXT.P-7: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FOR THE ASSESSMENT YEAR 2008 - 09 ISSUED BY THE IST RESPONDENT. EXT.P-8: TRUE COPY OF THE MEMORANDUM OF APPEAL. EXT.P-9: TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P8 BEFORE THE 2ND RESPONDENT. EXT.P-10: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FOR THE ASSESSMENT YEAR 2009 - 10 ISSUED BY THE IST RESPONDENT. EXT.P-11: TRUE COPY OF THE MEMORANDUM OF APPEAL. EXT.P-12: TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P11 BEFORE THE 2ND RESPONDENT. EXT.P-13: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FOR THE ASSESSMENT YEAR 2010 - 11 ISSUED BY THE IST RESPONDENT. EXT.P-14: TRUE COPY OF THE MEMORANDUM OF APPEAL. EXT.P-15: TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P14 BEFORE THE 2ND RESPONDENT. Kss ..2/- ..2..... WPC.NO.13407/2014 (A) EXT.P-16: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FOR THE ASSESSMENT YEAR 2011 - 12 ISSUED BY THE IST RESPONDENT. EXT.P-17: TRUE COPY OF THE MEMORANDUM OF APPEAL. EXT.P-18: TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P17 BEFORE THE 2ND RESPONDENT. EXT.P-19: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FOR THE ASSESSMENT YEAR 2012 - 13 ISSUED BY THE IST RESPONDENT. EXT.P-20: TRUE COPY OF THE MEMORANDUM OF APPEAL. EXT.P-21: TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P20 BEFORE THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS: ------------------------------------------- N I L /TRUE COPY/ P.A.TO JUDGE Kss K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 13407 of 2014 ====================== Dated this the 28th day of May, 2014 J U D G M E N T Exts.P1, P4, P7, P10, P13, P16 & P19 are the assessment orders passed against the petitioner for the years 2006-07 to 2012-13. Against these orders, petitioner filed Exts.P2, P5, P8, P11, P14, P17 & P20 appeals, which are accompanied by Exts.P3, P6, P9, P12, P15, P18 & P21 stay petitions before the 2nd respondent. Appeals and stay petitions are pending before the 2nd respondent. In the meanwhile, coercive proceedings have been initiated. 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, P6, P9, P12, P15, P18 & P21 stay applications within a period of one month from today and the coercive proceedings be stayed until such orders are passed, which order shall determine the matter thereafter. Writ petition disposed of. Sd/- K. VINOD CHANDRAN, JUDGE SB //True Copy // "