Kerala High Court
Attakkalari Public Charitable Trust Of ... vs Deputy Director Of Income Tax ... on 21 August, 2013
Author: V.Chitambaresh
Bench: V.Chitambaresh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE V.CHITAMBARESH
MONDAY, THE 9TH DAY OF DECEMBER 2013/18TH AGRAHAYANA, 1935
WP(C).No. 30275 of 2013 (H)
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PETITIONER(S):
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ATTAKKALARI PUBLIC CHARITABLE TRUST OF CONTEMPORARY
PERFORMING ARTS
KAUSTHUBHAM, MANNIKKATH ROAD, RAVIPURAM
KOCHI, REPRESENTED BY ITS MANAGING TRUSTEE
JAYACHANDRAN.P
BY ADVS.SRI.ANIL D. NAIR
SMT.NIVEDITA A.KAMATH
SRI.R.SREEJITH
SMT.T.S.VIKEESHA
SMT.SULEKHA BEEVI C.S.
SMT.ROSIE ATHULYA JOSEPH
RESPONDENT(S):
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1. DEPUTY DIRECTOR OF INCOME TAX (EXEMPTION),
RANGE 4 KOCHI - 682 005
2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II,
COCHIN, ERNAKULAM- 682 018
3. THE STATE OF KERALA,
RERPESENTED BY ITS SECRETARY (TAXES)
THIRUVANANTHAPURAM - 695 001
R1 & R2 BY SRI.JOSE JOSEPH, SC, INCOME TAX
R3 BY SR. GOVERNMENT PLEADER SRI. MANOJ P.KUNJACHAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09-12-2013, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
DCS
WP(C).No. 30275 of 2013 (H)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 21-08-2013 FOR
THEYEAR 2011-12 ISSUED TO THE PETITIONER BY THE FIRST
RESPONDENT
EXHIBIT P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT
EXHIBIT P3 TRUE COPY OF THE PETITION FILED U/S 220(6) DATED 21-11-2013
BEFORE THE IST RESPONDENT
EXHIBIT P4 TRUE COPY OF THE LETTER DATED 27-11-2013 ISSUED BY THE
BANK TO THE PETITIONER
EXHIBIT P5 TRUE COPY OF THE GARNISHEE NOTICE DATED 31-10-2013
ISSUED BY THE FIRST RESPONDENT TO THE BANK
EXHIBIT P6 TRUE COPY OF THE ORDER PASSED BY THE FIRST RESPONDENT
ON EXHIBIT P3 APPLICATION DATED 04-12-2013
EXHIBIT P7 TRUE COPY OF THE STAY PETITION FILED BEFORE THE SECOND
RESPONDENT
RESPONDENT(S)' EXHIBITS:-NIL
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/TRUE COPY/
P.A. TO JUDGE
DCS
V.CHITAMBARESH,J.
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W.P.(C) No.30275 of 2013
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Dated this the 9th day of December, 2013
J U D G M E N T
The petitioner has filed Ext.P2 appeal against Ext.P1 order of assessment. The same is accompanied by Ext.P7 petition for stay of recovery of the disputed tax. The petitioner is aggrieved by the garnishee proceedings initiated in the meanwhile as evident by Ext. P5 notice.
2. I direct the second respondent to consider Ext.P7 petition with notice to the petitioner within a period of two months. The coercive steps pursuant to Ext.P1 order and Ext.P5 notice shall be put on hold and status quo maintained in the meanwhile.
3. The petitioner shall produce a copy of the writ petition with the judgment before the second respondent for compliance.
The writ petition is disposed of.
SD/-
V.CHITAMBARESH JUDGE DCS