Kerala High Court
M/S.Growth In Fraternity Trust vs Union Of India on 28 May, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
WP(C) No.44213/2023 1/3 Order Date : 28-05-2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
Tuesday, the 28th day of May 2024 / 7th Jyaishta, 1946
WP(C) NO. 44213 OF 2023
PETITIONER(S)
M/S.GROWTH IN FRATERNITY TRUST, REPRESENTED BY ITS MANAGING TRUSTEE
MR. THOMAS N.S NO. 106, 2ND STREET, 'E' CROSS, OMBR LAYOUT,
CHIKKABANASWADI, BANGALORE, PIN - 560033
RESPONDENTS
1. UNION OF INDIA, REPRESENTED BY THE FINANCE SECRETARY, MINISTRY OF
FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI,
PIN - 110001
2. INTERIM BOARD FOR SETTLEMENT-II, REPRESENTED BY ITS SECRETARY, 9TH
FLOOR, LOK NAYAK BHAVAN, KHAN MARKET, NEW DELHI, PIN - 110003
3. THE CENTRAL BOARD OF DIRECT TAXES, REPRESENTED BY ITS CHAIRPERSON,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, PIN - 110001
4. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, M.G. ROAD,
KOCHI, PIN - 682011
Writ Petition (Civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to stay Ext.P10 pending consideration of the Writ Petition
(Civil).
This petition again coming on for orders upon perusing the petition
and the affidavit filed in support of WP(C) and this Court's order dated
20/03/2024 and upon hearing the arguments of M/S.N.KRISHNA PRASAD,
P.SHANES METHAR, GAYATHRI POTI, JAISHRI SHEBA JACOB & PUSHPARAJ.K.P,
Advocates for the petitioner, the court passed the following:
WP(C) No.44213/2023 2/3 Order Date : 28-05-2024
MURALI PURUSHOTHAMAN, J.
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W.P (C) Nos.44205, 44213, 44237, 44243, 44251, 44252,
44253, 44257, 44267 & 44271 of 2023
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Dated this the 28th day of May, 2024
O R D E R
Await the judgment of the Hon'ble Supreme Court
referred to in the order dated 21.02.2024.
Post on 31.07.2024.
Interim order will continue till then.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
SRJ
WP(C) No.44213/2023 3/3 Order Date : 28-05-2024
APPENDIX OF WP(C) 44213/2023
Exhibit P1 TRUE COPY OF THE INTERIM ORDER DATED 18.2.2021 IN WP(C)
Exhibit P2 TRUE COPY OF THE INTERIM ORDER DATED 13.4.2021 IN WP(C)
Exhibit P3 TRUE COPY OF NOTICE ISSUED U/S. 153A OF THE ACT FOR THE
AY. 2015-16 ISSUED BY THE 4TH RESPONDENT DATED
23.08.2021
Exhibit P3(a) TRUE COPY OF NOTICE ISSUED U/S. 153A OF THE ACT FOR THE
AY. 2016-17 ISSUED BY THE 4TH RESPONDENT DATED
23.08.2021
Exhibit P3(b) TRUE COPY OF NOTICE ISSUED U/S. 153A OF THE ACT FOR THE
AY. 2017-18 ISSUED BY THE 4TH RESPONDENT DATED
23.08.2021
Exhibit P3(c) TRUE COPY OF NOTICE ISSUED U/S. 153A OF THE ACT FOR THE
AY. 2018-19 ISSUED BY THE 4TH RESPONDENT DATED
23.08.2021
Exhibit P3(d) TRUE COPY OF NOTICE ISSUED U/S. 153A OF THE ACT FOR THE
AY. 2019-20 ISSUED BY THE 4TH RESPONDENT DATED
23.08.2021
Exhibit P3(e) TRUE COPY OF NOTICE ISSUED U/S. 153A OF THE ACT FOR THE
AY. 2020-21 ISSUED BY THE 4TH RESPONDENT DATED
23.08.2021
Exhibit P4 TRUE COPY OF THE PRESS RELEASE ISSUED BY THE 3RD
RESPONDENT DATED 07.09.2021
Exhibit P5 TRUE COPY OF THE ORDER U/S. 119(2)(B) OF THE ACT DATED
28.09.2021
Exhibit P6 TRUE COPY OF THE SETTLEMENT APPLICATION FEE RECEIPT
DATED 25.9.2021
Exhibit P7 TRUE COPY OF THE INTERIM ORDER DATED 30.09.2021 IN
W.P.(C) NO.20746 OF 2021 AND CONNECTED CASES
Exhibit P8 TRUE COPY OF THE WRIT PETITION (C) NO.40120 OF 2023
WITHOUT EXHIBITS
Exhibit P9 TRUE COPY OF THE IMPUGNED JUDGMENT DATED 6.12.2023 IN
W.P (C) NO.40119 OF 2023 AND CONNECTED CASES
Exhibit P10 TRUE COPY OF THE IMPUGNED ORDER DATED 14.12.2023
REJECTED THE SETTLEMENT APPLICATION
Exhibit P11 TRUE COPY OF THE RELEVANT EXTRACT OF AMENDMENT MADE BY
THE FINANCE ACT, 2021 WITH RETROSPECTIVE EFFECT FROM
01.02.2021
