High Court of KeralaWP(C)/15413/2015disposed of

Gilead Marian Orphanage & Retreat Centre v. The Dy. Director Of Income Tax (Exemption), Ekm

2015-05-26Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 26TH DAY OF MAY 2015/5TH JYAISHTA, 1937 WP(C).No. 15413 of 2015 (B) ---------------------------- PETITIONER(S) :

-------------------------- GILEAD MARIAN ORPHANAGE & RETREAT CENTRE VADAKARA, OLIYAPURAM P.O., ERNAKULAM DISTRICT PIN 686679 REPRESENTED BY ITS MANAGING TRUSTEE FR.ALIAS JOHN. BY ADVS.SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS SRI.ISAC T.PAUL RESPONDENT(S) :

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

1. THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTION) RANGE-4, C.R.BUILDING, I.S.PRESS ROAD ERNAKULAM, PIN 682018.

2. THE COMMISSIONER OF INCOME TAX (APPEALS) KERA BHAVAN, S.R.V.H.S.ROAD, ERNAKULAM PIN 682011.

3. THE TAX RECOVERY OFFICER (EXEMPTION) 3RD FLOOR, C.R.BUILDING, I.S.PRESS ROAD ERNAKULAM, PIN 682018.

BY SRI.CHRISTOPHER ABRAHAM, SC, IT DEPARTMENT. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VS

WP(C).No. 15413 of 2015 (B) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1:

TRUE PHOTOCOPY OF THE ASSESSMENT ORDER DATED 29.12.2010 PASSED BY 1ST RESPONDENT.

EXHIBIT-P2:

TRUE PHOTOCOPY OF MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE 2ND RESPONDENT.

EXHIBIT-P3:

TRUE PHOTOCOPY OF THE DEMAND NOTICE DATED 24.03.2015 ISSUED BY THE 3RD RESPONDENT.

EXHIBIT-P4:

TRUE PHOTOCOPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

RESPONDENT(S)' EXHIBITS NIL ---------------------------------------- /TRUE COPY/ PA TO JUDGE VS

A.MUHAMED MUSTAQUE, J ----------------------------------------------- W.P.(C).No.15413 of 2015 ----------------------------------------------- Dated this the 26th day of May, 2015

JUDGMENT

The petitioner as against the assessment order preferred an appeal. This appeal has been preferred four years ago. In the meanwhile, the petitioner was served with the recovery notice pursuant to assessment order. The petitioner thereafter, moved a stay application. Ext.P4 is the application for stay. In the view of the pendency of stay application as above, there shall be a direction to the fourth respondent to consider the stay application after notice to the petitioner within three months. Till the disposal of stay application, recovery proceedings based on the assessment order shall be kept in abeyance. The writ petition is disposed of.

Sd/- A.MUHAMED MUSTAQUE JUDGE vs