High Court of KeralaWP(C)/10991/2015disposed of

M/S. Mar Gregorius Memorial Muthoot Medical Centre (Now Known As Muthoot Health Care) v. Union Of India

2015-04-014 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 1ST DAY OF APRIL 2015/11TH CHAITHRA, 1937 WP(C).No. 10991 of 2015 (Y) ---------------------------- PETITIONER(S):

-------------------------- M/S. MAR GREGORIUS MEMORIAL MUTHOOT MEDICAL CENTRE (NOW KNOWN AS MUTHOOT HEALTH CARE), COLLEGE ROAD, KOZHENCHERRY - 689641.

REPRESENTED BY ITS MANAGING PARTNER, GEORGE ALEXANDER MUTHOOT.

BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS RESPONDENTS :

---------------------

1. THE UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI - 110001

2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, THIRUVALLA - 689101.

3. THE COMMISSIONER OF INCOEM -TAX (APPEALS)- I, KOWDIAR, THIRUVANANTHAPURAM - 695003.

4. THE UNION BANK OF INDIA, COLLEGE ROAD, KOZHENCHERRY - 689641, REPRESENTED BY ITS GENERAL MANAGER.

5. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -I, THIRUVALLA ENNIKKATTIL ESTATE, THIRUVALLA - 689101.

R1 & R4 BY SRI.A.S.P.KURUP, SC, UBI R2, R3 & R5 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 10991 of 2015 (Y) APPENDIX PETITIONER'S EXHIBITS :

P1:

COPY OF THE REVISED ASSESSMENT ORDER DT 19/7/2013, PASSED BY THE R2 FOR THE A.Y. 2002-03 UNDER THE INCOME TAX ACT, 1961. P2:

COPY OF THE FIRST APPEAL DT 7/8/2013, FILED BY THE PETITIONER BEFORE THE R3.

P3:

COPY OF THE STAY APPLICATION DT 9/1/2015, FILED BY THE PETITIONER BEFORE THE R3.

P4:

COPY OF THE RECOVERY NOTICE DT 17/3/2015, ISSUED BY THE R5. P5:

COPY OF REPLY DT 20/3/2015, FILED BY THE PETITIONER BEFORE THE R5. P6:

COPY OF THE STATEMENT SHOWING THE AMOUNTS PAID BY THE PETITIONER AS ON 25/3/2015 FOR THE AY'S 2002-03, 2003-04, 2004-2005 & 2007 -2008.

RESPONDENT'S EXHIBITS :

NIL.

//TRUE COPY// P.A. TO JUDGE bp

K. VINOD CHANDRAN, J.

===================== W.P.(C) No.10991 of 2015 - Y ====================== Dated this the 1st day of April, 2015

J U D G M E N T

Ext.P1 is the assessment order passed against the petitioner for the year 2002-03. Against which, petitioner filed Ext.P2 appeal, which is accompanied by Ext.P3 stay petition before the 3rd respondent. Appeal and stay petition are pending before the 3rd 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 3rd respondent herein, shall dispose of Ext.P3 stay application within a period of two months from today and the coercive proceedings, Ext.P4 be stayed until such orders are passed, which order shall

W.P.(C) No.10991 of 2015 - Y determine the matter thereafter. The attachment made of the account of the petitioner shall be released. Writ petition disposed of.

Sd/- K. VINOD CHANDRAN, JUDGE SB // true copy // P.A to Judge