M/S. The Diocese Of Palakkad vs Additional/Joint/Deputy/Assistant ...
2023 Latest Caselaw 6509 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                   THE HONOURABLE MR.JUSTICE C.S.DIAS
     TUESDAY, THE 13TH DAY OF JUNE 2023 / 23RD JYAISHTA, 1945
                        WP(C) NO. 19060 OF 2023
PETITIONER/S:

          M/S. THE DIOCESE OF PALAKKAD
          1 BISHOP'S HOUSE, NURANI, PALAKKAD , REPRESENTED BY ITS
          TREASURER-CUM-SECRETARY, FR. RENNIMON, PIN - 678004

          BY ADVS.
          HARISANKAR V. MENON
          MEERA V.MENON
          R.SREEJITH
          K.KRISHNA
          PARVATHY MENON



RESPONDENT/S:

    1     ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
          INCOME TAX/INCOME TAX OFFICER
          NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110001

    2     THE COMMISSIONER OF INCOME TAX (APPEALS)
          NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN - 110001

          SRI.CHRISTOPHER ABRAHAM


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 19060 OF 2023
                              2


                          JUDGMENT

The writ petition is filed to direct the 2 nd respondent

to consider and dispose of Ext.P2 appeal and Ext.P3 stay

petition, expeditiously and until such time to defer

further proceedings pursuant to Exts.P1 assessment

order .

2. The petitioner's case is that aggrieved by Ext.P1

assessment order, the petitioner has preferred Ext.P2

appeal along with P3 stay petition before the 2 nd

respondent on 22.10.2022. Despite the pendency of the

appeal and stay petition, the 2nd respondent has not

considered the same. The petitioner is apprehensive that

Ext.P1 may be enforced in the meantime. Hence, the writ

petition.

3. Heard; Sri.Harisankar V Menon, the learned

Counsel appearing for the petitioner and Sri.Christopher

Abraham, the learned Standing Counsel appearing for

the respondents.

WP(C) NO. 19060 OF 2023

4. Having considered the pleadings and materials on

record and taking note of the fact that Ext.P3 stay

petition is pending consideration before the 2nd

respondent since 22.10.2022, I deem it appropriate to

dispose of the writ petition as follows:

(i) The 2nd respondent is directed to consider and

dispose of Ext.P3 stay petition, in accordance

with law and as expeditiously as possible, at

any rate, within a period of three months from

the date of receipt of a certified copy of this

judgment after affording the petitioner an

opportunity of being heard.

(ii) Needless to mention, if the 2nd respondent

proposes to pass any conditional order of stay,

he shall state reasons for the same.

(iii) Until such time orders are passed on Ext.P3

stay petition, all further proceedings pursuant WP(C) NO. 19060 OF 2023

to Exts.P1 assessment order shall stand

deferred.

Sd/-

C.S.DIAS JUDGE rkc/13.06.23 WP(C) NO. 19060 OF 2023

APPENDIX OF WP(C) 19060/2023

PETITIONER EXHIBITS

Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2020-21 DTD. 23-09-2022

Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 22-10-2022

Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 21-10-2022

Exhibit P4 COPYOF JUDGMENT IN WPC NO. 11417/23 OF THIS HON'BLE COURT DTD. 11-04-2023