Ethina Centre Of Excellence And ... vs Union Of India Represented By Its ...
2023 Latest Caselaw 3954 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE T.R.RAVI
     THURSDAY, THE 30TH DAY OF MARCH 2023 / 9TH CHAITHRA, 1945
                       WP(C) NO. 11291 OF 2023


PETITIONER:

          ETHINA CENTRE OF EXCELLENCE AND EDUCATION,
          REPRESENTED BY ITS MANAGING DIRECTOR
          KURUVILA SAMUEL, T.C 2/3280(3),
          PATTOM P O, SCT NAGAR, TRIVANDRUM
          KERALA, PIN - 695004

          BY ADV MARY BENJEMIN



RESPONDENTS:

    1     UNION OF INDIA
          REPRESENTED BY ITS SECRETARY
          INCOME TAX DEPARTMENT,
          MINISTRY OF FINANCE, NEW DELHI, PIN - 110001

    2     ASSISTANT DIRECTOR OF INCOME TAX
          CPC, BANGALORE, PIN - 560500

    3     INCOME TAX OFFICER (EXEMPTION),
          OFFICE OF THE INCOME TAX OFFICER, EXEMPTIONWARD,
          AAYAKAR BHAVAN, FIRST FLOOR,
          KOWDIAR, THIRUVANANTHAPUAM, PIN - 695003

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

          BY ADV S.MANU
          CHRISTOPHER ABRAHAM




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WPC No.11291/2023                     2



                             T.R. RAVI, J.
              --------------------------------------------
                     W. P. (C). No.11291 of 2023
               --------------------------------------------
                Dated this the 30th day of March, 2023

                             JUDGMENT

Admit. Standing Counsel takes notice for the respondents.

2. The petitioner has preferred Ext.P5 appeal against Ext.P4

assessment order. Pending the appeal, Ext.P6 proceedings under

the Revenue Recovery Act has been initiated. The petitioner claims

benefit under Section 11 of the Income Tax Act. It is submitted that

the petitioner is not able to upload a stay petition since the

necessary link is not provided.

The writ petition is hence disposed of directing the petitioner to

approach the concerned Assessment Officer within two weeks from

today, who shall provide necessary link to the petitioner for

uploading an application for stay. The application shall be uploaded

within one week of getting the link and the appropriate authority

shall consider and dispose of the application for stay and the appeal

at the earliest. The coercive steps initiated shall be kept in

abeyance till the disposal of the stay application.

Sd/-

T.R. RAVI JUDGE Pn

APPENDIX OF WP(C) 11291/2023

PETITIONER'S EXHIBITS

Exhibit P1 TRUE COPY OF THE INCOME TAX RETURNS SUBMITTED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2019-20

Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2019-20

Exhibit P3 TRUE COPY OF THE ACKNOWLEDGMENT RECEIPT OF INCOME TAX RETURNS SUBMITTED BY THE PETITIONER FOR THE YEAR 2020-21

Exhibit P4 TRUE COPY OF THE ASSESSMENT ORDER OF THE YEAR 2020-21 ISSUED BY THE 2ND RESPONDENT.

Exhibit P5 TRUE COPY OF THE APPEAL FILED BEFORE THE 4TH RESPONDENT AGAINST EXHIBIT P4.

Exhibit P6 TRUE COPY OF THE REVENUE RECOVERY NOTICE, ISSUED BY THE 3RD RESPONDENT