Income Tax Officer vs Payyannur Sree Subramanya Swami ...

Citation : 2022 Latest Caselaw 5782 Ker
Judgement Date : 27 May, 2022

Kerala High Court
Income Tax Officer vs Payyannur Sree Subramanya Swami ... on 27 May, 2022
WA No.78/2020                               1/2

                      IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                      PRESENT
                THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
                                         &
                    THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
                Friday, the 27th day of May 2022 /6th Jyaishta, 1944
                                 WA NO. 78 OF 2020

        AGAINST JUDGMENT DATED 01.07.2019 IN WP(C) 8524/2019 OF THIS COURT.

                                          ---

   APPELLANTS/RESPONDENTS 1,2 & 3:

      1. INCOME TAX OFFICER,INCOME TAX DEPARTMENT,WARD-4,KANNUR,AAYAKAR
         BHAVAN, CHOVVA POST, KANNOTHUMCHAL,KANNUR-670006.

    AND 2 OTHERS.

         BY ADV.SRI.CHRISTOPHER ABRAHAM

   RESPONDENT/PETITIONER/RESPONDENTS 4,5 & 6:

      1. PAYYANNUR SREE SUBRAMANYA SWAMI TEMPLE,REPRESENTED BY ITS EXECUTIVE
         OFFICER,SS TEMPLE, PAYYANNUR-670307.

    AND 3 OTHERS.

     BY ADV.SRI.MAHESH V RAMAKRISHNAN FOR R1.

    BY CENTRAL GOVERNMENT COUNSEL SRI.B.RAMACHANDRAN FOR R2.

    BY STANDING COUNSEL SRI.R.LAKSHMI NARAYANAN FOR R3.

    BY STANDING COUNSEL SRI.M.SASINDRAN FOR R4.

        Prayer for interim relief in the Writ Appeal stating that in the
   circumstances stated in the appeal memorandum, the High Court be pleased
   to stay the operation of the Judgment of the learned Single Judge and all
   further proceedings till the disposal of this Writ Appeal.

        This Writ Appeal again coming on for orders on 27/05/2022 upon
   perusing the appeal memorandum and this Court's order dated 04/03/2022 the
   court on the same day passed the following:

                                                                          P.T.O.
 WA No.78/2020                                2/2




                                        ORDER

Post on 31.5.2022.

The Principal Commissioner of Income Tax, Calicut shall depute a suitable person along with the files relating to the assessment of the first respondent for the assessment years 2014-15 and 2015-16. In particular, the file shall contain order dated 24-9-2019 stated to be passed under Section 264 by the Principal Commissioner, Income Tax, Calicut as also the details of the subsequent proceedings pursuant to the demand ordered by the Principal Commission in the order aforementioned.

          27/05/2022                    Sd/-A.K.JAYASANKARAN NAMBIAR,JUDGE

                                        Sd/-MOHAMMED NIAS C.P.,JUDGE




27-05-2022                     /True Copy/                             Assistant Registrar