Kerala High Court
The Choice Foundation vs Assistant Commissioner Of Income Tax ...
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
TUESDAY, THE 23RD DAY OF FEBRUARY 2016/4TH PHALGUNA, 1937
WP(C).No. 6772 of 2016 (V)
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PETITIONER(S):
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THE CHOICE FOUNDATION,
CHOICE HOUSE, P.V. SREEDHARAN ROAD,
KUMBALAM, KOCHI-682 506,
REPRESENTED BY ITS GENERAL MANAGER
(FINANCE AND ADMINISTRATION)-XAVIER GREGORY.
BY SRI.V.V.ASOKAN, SENIOR ADVOCATE.
ADVS. SRI.K.I.MAYANKUTTY MATHER,
SRI.R.JAIKRISHNA.
RESPONDENT(S):
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1. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION),
CENTRAL REVENUE BUILDING, I.S. PRESS ROAD,
KOCHI-682 018.
2. THE COMMISSIONER OF INCOME TAX (APPEALS),
KERA BHAVAN, KOCHI-682 011.
3. DEPUTY DIRECTOR OF INCOME TAX (EXEMPTION),
RANGE IV, CENTRAL REVENUE BUILDING,
I.S. PRESS ROAD, KOCHI-682 018.
4. DEPUTY COMMISSIONER OF INCOME TAX,
CENTRAL REVENUE BUILDING, I.S. PRESS ROAD,
KOCHI-682 018.
BY ADV. SRI.K.M.V.PANDALAI, SC.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 23-02-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
rs.
WP(C).No. 6772 of 2016 (V)
APPENDIX
PETITIONER'S EXHIBITS:-
P1 : TRUE COPY OF THE REASONS FOR INITIATING PROCEEDINGS ISSUED BY
3RD RESPONDENT DATED NIL.
P2 : TRUE COPY OF THE REASONS FOR INITIATING PROCEEDINGS ISSUED BY
3RD RESPONDENT DATED NIL.
P3 : TRUE COPY OF THE REPLY FILED BY THE PETITIONER TO
THE 3RD RESPONDENT DATED 03-06-2014.
P4 : TRUE COPY OF THE REPLY FILED BY THE PETITIONER TO
3RD RESPONDENT DATED 03-06-2014.
P5 : TRUE COPY OF THE LETTER ISSUED BY 1ST RESPONDENT TO THE
PETITIONER DATED 12-02-2015.
P6 : TRUE COPY OF THE LETTER ISSUED BY 1ST RESPONDENT TO THE
PETITIONER DATED 12-02-2015.
P7 : TRUE COPY OF THE WRITTEN SUBMISSION FILED BY THE PETITIONER
DATED 10-01-2014.
P8 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE
RESPONDENTS 1 AND 3 (AY-2010-11) DATED 10-03-2015.
P9 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE
RESPONDENTS 1 AND 3 (AY-2011-12) DATED 15/01/2014.
P10 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY RESPONDENTS 1
AND 3 (AY-2012-13) DATED 10-03-2015.
P11 : TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE
2ND RESPONDENT (AY 2010-11) DATED 21-04-2015.
P12 : TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE
2ND RESPONDENT (AY 2011-12) DATED 18-02-2014.
P13 : TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE
2ND RESPONDENT (AY 2012-13) DATED 09-04-2015.
P14 : TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN
WP(C).NO. 20967/2015 DATED 10-07-2015.
.....2/-
WP(C).No. 6772 of 2016 (V)
P15 : TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN
WP(C).NO. 8807/2014 DATED 26-03-2014.
P16 : TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN
WP(C).NO.18533/2015 DATED 22-06-2015.
P17 : TRUE COPY OF THE RECTIFIED ASSESSMENT ORDER ISSUED BY
4TH RESPONDENT DATED (AY 2010-11) DATED 06-08-2015.
P18 : TRUE COPY OF THE RECTIFIED ASSESSMENT ORDER ISSUED BY
4TH RESPONDENT (AY 2011-12) DATED 06-08-2015.
P19 : TRUE COPY OF THE RECTIFIED ASSESSMENT ORDER ISSUED BY
4TH RESPONDENT (AY 2012-13) DATED 12-08-2015.
P20 : TRUE COPY OF THE CONDITIONAL STAY ORDER ISSUED BY
2ND RESPONDENT (AY 2010-11) DATED 04-12-2015.
P20A : TRUE COPY OF THE CONDITIONAL STAY ORDER ISSUED BY
2ND RESPONDENT (AY 2011-12) DATED 04-12-2015.
P20B : TRUE COPY OF THE CONDITIONAL STAY ORDER ISSUED BY
2ND RESPONDENT (AY 2012-13) DATED 04-12-2015.
P21 : TRUE COPY OF THE DEMAND NOTICE ISSUED BY 3RD RESPONDENT
(AY 2010-11) DATED 30-12-2015.
P21A : TRUE COPY OF THE DEMAND NOTICE ISSUED BY 3RD RESPONDENT
(AY 2011-12) DATED 30-12-2015.
P21B : TRUE COPY OF THE DEMAND NOTICE ISSUED BY 3RD RESPONDENT
(AY 2012-13) DATED 30-12-2015.
P22 : TRUE COPY OF THE HEARING NOTICE ISSUED BY THE 2ND RESPONDENT
DATED 05-01-2016.
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY//
P.S.TO JUDGE
rs.
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C).No.6772 Of 2016
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Dated this the 23rd day of February, 2016
J U D G M E N T
Against Exts.P8 to P10 assessment orders, petitioner preferred Exts.P11 to P13 appeals before the 2nd respondent. Along with the appeals, the petitioner had also preferred stay petitions. The 2nd respondent has now passed Ext.P20 series of orders on the stay petition directing the petitioner to pay 40% of the amount as a condition for the grant of stay against recovery of the balance amounts confirmed against the petitioner vide Exts.P8 to P10 assessment orders.
2. In the writ petition, the petitioner impugns the said conditional order of stay, inter alia, on the ground that the 2nd respondent had not exercised his discretion validly while passing the said order.
3. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents. -2- W.P.(C). No.6772 of 2016
On a consideration of the facts and circumstances of the case and submissions made across the bar, I dispose the writ petition with the following directions:-
(i) In Ext.P20 series of orders, the 2nd respondent does not state reasons as to why the petitioner was required to deposit the amounts as a condition for the grant of stay. This Court has held in Archana Agencies v Commercial Tax Officer -
2014 (2) KLT 715 that an authority considering a stay petition is bound to give reasons even while granting conditional stay.
(ii) Ext.P20 series of orders are quashed and the 2nd respondent is directed to reconsider the matter and pass fresh orders in the stay petition, within one month from the date of receipt of a copy of this judgment after hearing the petitioner.
(iii) Recovery steps, if any, initiated against the petitioner shall be kept in abeyance till such time as fresh orders are -3- W.P.(C). No.6772 of 2016 passed by the 2nd respondent as directed above and communicated to the petitioner.
A.K.JAYASANKARAN NAMBIAR JUDGE mns/23.02.16