Beeran Ouliya Memorial Trust vs The Additional / Joint/ Deputy/ ...
2021 Latest Caselaw 12200 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

           THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN

     FRIDAY, THE 23RD DAY OF APRIL 2021 / 3RD VAISAKHA, 1943

                       WP(C).No.10198 OF 2021(Y)


PETITIONER/S:

                BEERAN OULIYA MEMORIAL TRUST
                POTTACHIRA, NELLAYA, PALAKKAD - 679335
                REPRESENTED BY ITS TRUSTEE, MARAKKAR MOULAVI M. K.

                BY ADVS.
                SRI.HARISANKAR V. MENON
                SMT.MEERA V.MENON
                SMT.K.KRISHNA

RESPONDENT/S:

      1         THE ADDITIONAL / JOINT/ DEPUTY/ ASST. COMMISSIONER OF
                INCOME TAX / INCOME TAX OFFICER
                NATIONAL E-ASSESSMENT CENTRE, DELHI - 110 001.

      2         NATIONAL FACELESS APPEAL CENTRE
                DELHI - 110 001, REPRESENTED BY THE PRINCIPAL CHIEF
                COMMISSIONER.


OTHER PRESENT:

                SMT.M.JASMINE, GP

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.10198 OF 2021(Y)           2




                      P.V.KUNHIKRISHNAN, J.
                    --------------------------------
                     WP(C).No.10198 OF 2021
                  -------------------------------------
                 Dated this the 23rd day of April, 2021


                               JUDGMENT

Petitioner is a Trust and is an assessee under the Income

Tax Act, 1961. This writ petition is filed with a prayer to issue

appropriate direction to second respondent to dispose Ext.P3

appeal and Ext.P3(a) stay petition and further to stay the

recovery steps till the disposal of the appeal and stay petition.

2. After hearing both sides, I think this writ petition can

be disposed, directing the second respondent to consider

Ext.P3(a) stay petition and till then, there can be a direction to

stay all further proceedings based on Ext.P1 assessment order.

Therefore, this writ petition is disposed in the following

manner:

1. The second respondent is directed to dispose Ext.P3(a) stay petition as expeditiously as possible, at any rate, within three weeks from the date of receipt of a copy of this judgment.

2. Till disposal of Ext.P3(a) stay petition, all recovery steps pursuant to Ext.P1 assessment order are stayed.

Sd/-

P.V.KUNHIKRISHNAN

JUDGE jm

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19.

EXHIBIT P2 COPY OF THE S.O.NO.3296(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI.

EXHIBIT P2(a) COPY OF THE S.O.NO.3297(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI.

EXHIBIT P3 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P3(a) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE ADDITIONAL/JOINT/ASSISTANT COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI.

EXHIBIT P4 COPY OF JUDGMENT IN W.P.(C) NO.5849/2021 OF THIS HON'BLE COURT.