Elim Charitable & Educational ... vs The Commissioner Of Income Tax
2021 Latest Caselaw 19815 Ker

             IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
 THURSDAY, THE 23RD DAY OF SEPTEMBER 2021 / 1ST ASWINA, 1943
                      WP(C) NO. 12505 OF 2021
PETITIONER:

             ELIM CHARITABLE & EDUCATIONAL TRUST
             39/1603, ELAVANAL ENCLAVE, KANNATHODATH LANE,
             VALANJAMBALAM, ERNAKULAM - 682016, KERALA,
             REPRESENTED BY ITS MANAGING TRUSTEE E. K. KURIAN.

             BY ADVS.LEEJOY MATHEW.V.
             SABU S.KALLARAMOOLA



RESPONDENTS:

    1        THE COMMISSIONER OF INCOME TAX
             OFFICE OF THE COMMISSIONER OF INCOME TAX, CR
             BUILDING, IS PRESS ROAD, COCHIN - 682018.

    2        THE ASSESSING OFFICER
             OFFICE OF THE ADDITIONAL /JOINT /DEPUTY /ASSISTANT
             COMMISSIONER OF INCOME TAX/INCOME TAX-OFFICER,
             NATIONAL E-ASSESSMENT CENTRE, DELHI - 110 006.

    3        THE COMMISSIONER OF INCOME TAX (APPEALS)
             OFFICE OF THE COMMISSIONER APPEALS,
             ERNAKULAM - 682 018.




             SC.ADV.CHRISTOPHER ABRAHAM




THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.09.2021,     THE   COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C) NO. 12505 OF 2021

                                   2



                        BECHU KURIAN THOMAS, J
                    ===========================
                         W.P.(C) No.12505 of 2021
                        ---------------------------------
              Dated this the 23 rd day of September, 2021


                              JUDGMENT

Being aggrieved by Ext.P6 assessment order, issued

under the Income Tax Act, 1961 [for short, the Act] by

the 2 nd respondent; petitioner preferred Ext.P9 appeal

before the 3 rd respondent. In the meantime, petitioner

has been served with Exts.P7 and P8 notices.

2. Petitioner has raised numerous contentions including

invalidity of the order of assessment, issued without

satisfying the requirements of law under Section 143 of

the Act, etc.

3. Having regard to the nature of contentions raised and

after hearing arguments of Adv.Leejoy Mathew, the

learned counsel for the petitioner and Adv.Christopher

Abraham, the learned Standing Counsel, I am of the WP(C) NO. 12505 OF 2021

view that the writ petition can be disposed of, directing

the 3 rd respondent to consider and pass appropriate

orders on Ext.P9 appeal within a period of three

months from the date of receipt of a certified copy of

this judgment.

4. Till such orders are passed, all coercive proceedings

pursuant to Ext.P6 and Ext.P7 shall be kept in

abeyance.

Sd/-

BECHU KURIAN THOMAS, JUDGE AMV/23/09//2021 WP(C) NO. 12505 OF 2021

APPENDIX OF WP(C) 12505/2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE LETTER CONFIRMING REGISTRATION UNDER SEC. 12A.

Exhibit P2 TRUE COPY OF THE NOTICE UNDER SEC. 143(2) DATED 22.09.02019.

Exhibit P3 TRUE COPY OF THE NOTICE UNDER SEC. 142(1).

Exhibit P4 TRUE COPY OF THE SHOW CAUSE DATED 26.03.2021.

Exhibit P5 TRUE COPY OF THE REPLY DATED 05.04.2021 FILED BY THE PETITIONER.

Exhibit P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 22.04.2021.

Exhibit P7 TRUE COPY OF THE NOTICE OF DEMAND UNDER SEC. 156 DATED 22.04.2021.

Exhibit P8 TRUE COPY OF THE SHOW CAUSE NOTICE DIRECTING TO FURNISH REASONS IF ANY, FOR NOT IMPOSING PENALTY UNDER SEC.274 R/W SEC 270A.

Exhibit P9 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT ALONG WITH THE ACKNOWLEDGEMENT COPY.

Exhibit P10 TRUE COPY OF THE STAY APPLICATION DATED 26.05.2021 FILED BEFORE THE COMMISSIONER (APPEALS)

RESPONDENTS EXHIBITS NIL

TRUE COPY P.A.TO JUDGE