NORKA ROOTS vs. THE DEPUTY COMMISSIONER OF INCOME TAX(EXCEMPTIONS)

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WP(C)/7779/2019HC KeralaKLHC01019664201914 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the 3rd respondent, the Commissioner of Income Tax (Exemptions), to take a decision on the petitioner's application for stay within a period of two months. The Court further ordered that recovery pursuant to the impugned order in revision shall be deferred until such decision is taken. The writ petition was disposed of with these directions. The judgment does not provide reasoning for the decision beyond the procedural direction, nor does it address the merits of the assessment orders or the revision applications themselves. No issues were left undecided by the court.

What were the facts?

The petitioner, NORKA ROOTS (formerly ROOTS-NKK Development Initiative), filed a writ petition before the High Court of Kerala challenging assessment orders marked as Exts. P1 to P6. Following these orders, the petitioner filed revision applications (Exts. P7 series) before the 3rd respondent, the Commissioner of Income Tax (Exemptions), seeking a stay on recovery proceedings pending the disposal of the revisions. The writ petition was filed to seek a direction for the disposal of these stay applications.

What were the issues?

1. Whether the 3rd respondent, the Commissioner of Income Tax (Exemptions), should be directed to decide the applications for stay filed by the petitioner pending revision applications. Assessee's Contention: The petitioner argued that they have filed revision applications before the 3rd respondent and sought a stay of recovery pending the disposal of these applications. The writ petition was filed to expedite the decision on the stay applications. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the stay applications or the writ petition.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY ,THE 14TH DAY OF MARCH 2019 / 23RD PHALGUNA, 1940 WP(C).No. 7779 of 2019 PETITIONER/S: NORKA ROOTS (FORMERLY KNOWN AS ROOTS-NKK DEVELOPMENT INITIATIVE), NORKA CENTRE, NEAR GOVT, GUEST HOUSE, THYCAUD-P.O., TRIVANDRUM-695014 REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, SHRI.K. HARIKRISHNA NAMBOOTHIRI. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SMT.NISHA JOHN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS) AAYKAR BHAVAN, KOWDIAR, TRIVANDRUM-695003. 2 THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KOWDIAR-P.O., TRIVANDRUM-695003. 3 THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) SAN JUVAN TOWERS, BEHIND C.R. BUILDING, ERNAKULAM, COCHIN-682018. OTHER PRESENT: THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7779 of 2019 -:2:-

JUDGMENT The petitioner has filed this writ petition, challenging Exts.P1 to P6 assessment orders. The petitioner filed Exts.P7 series of revision applications before the 3rd respondent, the Commissioner of Income Tax (Exemptions), seeking stay of recovery, pending revision.

2.

It is appropriate to the 3rd respondent to take a decision on the application for stay, within a period of two months. Till then, recovery pursuant to the impugned order in revision shall be deferred. This writ petition is disposed of accordingly. A.MUHAMED MUSTAQUE JUDGE DST APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 28.3.2015 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2009-10 PASSED BY THE 1ST RESPONDENT EXHIBIT P2OF ASSESSMENT ORDER DATED 31.3.2015 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2010-11 PASSED BY THE 1ST RESPONDENT EXHIBIT P3OF ASSESSMENT ORDER (INTIMATION U/S143(1) DATED 15.3.2015 FOR THE ASST. YEAR 2013-14 PASSED BY THE 1ST RESPONDENT EXHIBIT P4OF ASSESSMENT ORDER (INTIMATION U/S 143(1) DATED 10.3.2016 FOR THE ASST. YEAR 2014-15 PASSED BY THE 1ST RESPONDENT EXHIBIT P5OF ASSESSMENT ORDER (INTIMATION U/S 143(1) DATED 29.3.2017 FOR THE ASST. YEAR 2015-16 PASSED BY THE 1ST RESPONDENT EXHIBIT P6OF ASSESSMENT ORDER DATED 27.12.2018 FOR THE ASST. YEAR 2016-17 PASSED BY THE 1ST RESPONDENT U/S 143(3) OF THE ACT EXHIBIT P7OF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2009- 10 EXHIBIT P7 AOF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2010- 11 EXHIBIT P7 BOF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2013- 14 EXHIBIT P7 COF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2014- EXHIBIT P7 DOF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2015- 16 EXHIBIT P7 EOF APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2016- 17 EXHIBIT P8OF STAY PETITION DATED 11.3.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2009-10 EXHIBIT P8 AOF STAY PETITION DATED 11.3.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2010-11 EXHIBIT P8 BOF STAY PETITION DATED 11.3.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2013-14 EXHIBIT P8 COF STAY PETITION DATED 11.3.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2014-15 EXHIBIT P8 DOF STAY PETITION DATED 11.3.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2015-16 EXHIBIT P8 EOF STAY PETITION DATED 11.3.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2016-17 EXHIBIT P9OF NOTICE DATED 14.1.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P9 AOF REPLY DATED 25.1.2019 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT RESPONDENTS' EXHIBITS:NIL //// P.A.To Judge

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