Muslim Educational Association vs The ...
2021 Latest Caselaw 13579 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                 THE HONOURABLE MR. JUSTICE A.M.BADAR
        THURSDAY, THE 1ST DAY OF JULY 2021 / 10TH ASHADHA, 1943
                       WP(C) NO. 12218 OF 2021
PETITIONER:

            MUSLIM EDUCATIONAL ASSOCIATION
            VENGOOR, PATTIKKAD, REG.NO.586/2001, PERINTHALMANNA,
            REPRESENTED BY ITS GENERAL SECRETARY, SYED SADIK ALI
            SHIHAB.

            BY ADVS.
            HARISANKAR V. MENON
            MEERA V.MENON(M-206)-17278



RESPONDENTS:

    1       THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF
            INCOME TAX/INCOME-TAX OFFICER
            NATIONAL E-ASSESSMENT CENTRE, DELHI-110001.

    2       NATIONAL FACELESS APPEAL CENTRE
            DELHI-110001, REPRESENTED BY THE PRINCIPAL CHIEF
            COMMISSIONER.

            BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT



THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 12218 OF 2021
                                    2

                               JUDGMENT

Heard both sides as the learned standing counsel appears for both the respondents.

2. The petitioner is an assessee under the Income Tax Act. He

challenged the assessment order for the year 2018-19 by filing appeal at

Ext.P2 along with the copy of stay petition. The learned counsel for the

petitioner submits that during pendency of the stay petition in the

statutory appeal challenging the assessment order at Ext.P1, the

authorities are intending to recover the amount determined by the

assessment order at Ext.P1 and she therefore submits that the

authorities be restrained from recovery of the amount till disposal of the

appeal.

3. The learned standing counsel for the respondents submits that

on the own averment of the petitioner, his stay application is pending

before the 2nd respondent.

4. In this view of the matter, the petition is disposed of with a

direction to the 2nd respondent to decide the stay petition filed by the

petitioner in statutory appeal challenging the assessment order at Ext.P1

within a period of three months from the date of communication of this WP(C) NO. 12218 OF 2021

order. Needless to mention that the petitioner should co-operate with the

respondents in expeditious disposal of the stay petition. Till disposal of

the stay petition, the respondents are directed to defer the proceedings

for recovery of the amount determined by the assessment order at

Ext.P1.

Nsd

sd/-

A.M.BADAR JUDGE WP(C) NO. 12218 OF 2021

APPENDIX OF WP(C) 12218/2021

PETITIONER ANNEXURE

Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 DATED 12.03.2021.

Exhibit P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 09.04.2021.

Exhibit P3 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 DATED 16.04.2021.

//true copy//

PA to Judge