Laxmi Meghan Educational Trust vs The Income Tax ...
2022 Latest Caselaw 6880 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
         TUESDAY, THE 14TH DAY OF JUNE 2022 / 24TH JYAISHTA, 1944
                         WP(C) NO. 18798 OF 2022
PETITIONER/S:

             LAXMI MEGHAN EDUCATIONAL TRUST,
             KMC W1/1504, SURGICARE CENTRE & HOSPITAL, KASARGODE
             DISTRICT, REPRESENTED BY ITS CHAIRMAN DR.M.V.SASIDHARAN.

             BY ADV S.K.DEVI



RESPONDENT/S:

     1       THE INCOME TAX OFFICER(EXEMPTIONS),
             AAYAKAR BHAVAN, P.O.CHOVVA, KANNUR-670 006.

     2       THE INCOME TAX APPELLATE TRIBUNAL,
             COCHIN BENCH, 1ST FLOOR, (BLOCK C-1), KENDRIYA BHAVAN,
             KAKKANAD, KOCHI-682 037.

             SRI. CHRISTOPHER ABRAHAM, SC


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
14.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P(C).18798/22                             2




                                      JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to assessment year 2012-

2013, the petitioner has preferred an appeal before the Commissioner of Income

Tax (Appeals), a copy of which is produced as Ext.P3. A petition for stay of

proceedings pursuant to the assessment order has also been filed as Ext.P4.

Petitioner apprehends coercive proceedings before the petition for stay is

considered. Hence this writ petition.

2. Having considered the submissions of the counsel for the petitioner as

well as the respondents, I am of the opinion that this writ petition itself can be

disposed of with a direction.

3. Accordingly, there will be a direction to the Commissioner of Income

Tax (Appeals), before whom Exts.P3 & P4 are pending, to consider and pass

orders on Ext.P4 stay petition within a period of two months from the date of

receipt of a copy of this judgment. Till such a decision is taken on Ext.P4, coercive

steps, if any, taken against the petitioner shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE okb/14.6.22 //True copy// PS to Judge

APPENDIX OF WP(C) 18798/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.AAATL8244M DATED 30.03.2015 FOR THE YEAR 2012-13.

Exhibit P2 TRUE COPY OF THE APPEAL ORDER NO.ITBA/NFAC/S/250/2021-22/1037250644(1) DATED 26.11.2021.

Exhibit P3 TRUE COPY OF THE APPEAL IN FORM NO.36 DATED 26.05.2022.

Exhibit P4 TRUE COPY OF THE STAY PETITION DATED 26.05.2022.

Exhibit P5 TRUE COPY OF THE ORDER NO.AAATL8244/2021-22 FOR THE ASSESSMENT YEAR 2012-13 DATED 31.12.2021.

Exhibit P6 TRUE COPY OF THE BANK RECEIPT DATED 15.02.2022 FOR RS.3,00,0000/-

Exhibit P6 A TRUE COPY OF THE BANK RECEIPT DATED 21.03.2022 FOR RS.3,00,000/-

Exhibit P6 B TRUE COPY OF THE BANK RECEIPT DATED 27.04.2022 FOR RS.3,00,000/-