United Nurses Association vs The Income Tax Officer
2022 Latest Caselaw 11369 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
                   THE HONOURABLE MR. JUSTICE GOPINATH P.
   FRIDAY, THE 2ND DAY OF DECEMBER 2022 / 11TH AGRAHAYANA, 1944
                          WP(C) NO. 38785 OF 2022
PETITIONER:

            UNITED NURSES ASSOCIATION
            2ND FLOOR, KORAPPATH LANE
            CHEMBUKAVU P.O
            THRISSUR, PIN - 680 020.
            REPRESENTED BY ITS SEYCRETARY- RASMI P.

            BY ADV DIVYA RAVINDRAN



RESPONDENTS:

     1      THE INCOME TAX OFFICER
            WARD 2(1), AAYAKAR BHAVAN
            INECOME TAX OFFICE&SHAKTHANTHAMBURA NAGAR
            THRISSUR, PIN - 680 001.

     2      THE ADDITIONAL/JOINT/DEPUTY COMMISSIONER OF INCOME TAX
            INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTER,
            NEW DELHI, PIN - 110 001.

     3      THE COMMISSIONER OF INCOME TAX(APPEALS)
            NATIONAL FACELESS APPEAL CENTER (NFAC),
            NEW DELHI, PIN - 110 001.


OTHER PRESENT:

            ADV. JOSE JOSEPH (SC)




     THIS   WRIT    PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
02.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)No.38785/2022                   2



                            JUDGMENT

Petitioner suffered Ext.P1 order of penalty for the assessment

year 2018-2019 under the provision of the Income Tax Act, 1961. It

has preferred Ext.P2 appeal along with Ext.P3 stay petition before the

3rd respondent. The petitioner has been served with Ext.P4 notice

proposing to recover the amount due under Ext.P1 order imposing

penalty, pending consideration of the stay petition by the Appellate

Authority

2. Heard learned Standing Counsel also.

3. Having regard to the facts and circumstances of the case

considering the limited nature of the relief sought for by the

petitioner, the writ petition will stand disposed of by directing the 3 rd

respondent to consider and pass orders on Ext.P3 stay petition filed

in Ext.P2 appeal as expeditiously as possible and at any rate within a

period of three months from the date of receipt of a certified copy of

this judgment. Till such time as orders are passed on Ext.P3, further

proceedings for recovery of any amount due under Ext.P1 shall be

kept in abeyance.

Writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE ats

APPENDIX OF WP(C) 38785/2022

PETITIONER EXHIBITS

Exhibit P1 THE TINE COPY OF THE PENALTY ORDER ISSUED UNDER SECTION 270A OF THE ACT FOR AY 2018-19, BY THE 2ND RESPONDENT DATED 16.03.2022

Exhibit P2 THE TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 DATED 04.06.2022 FOR AY 2018-19 FILED BEFORE THE 3RD RESPONDENT

Exhibit P3 THE TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT FOR AY 2018-19 DATED 02.6.2022

Exhibit P4 THE TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 21.10.2022, ISSUED BY THE LET RESPONDENT FOR AY 2018-19