By Advs.harisankar v. Menonmeera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. MONDAY, THE 21 DAY OF AUGUST 2023 / 30TH SRAVANA, 1945OP (TAX) NO. 11 OF 2023 PETITIONER/S: M/S. BHARAT CHARITABLE HOSPITAL SOCIETY AZAD LANE, THIRUNAKKARA, KOTTAYAM , REPRESENTED BY ITS PRESIDENT, DR. VINOD VISWANATHAN, PIN - 686001 BY ADVS.HARISANKAR V. MENONMEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1ASSISTANT COMMISSIONER OF INCOME TAX EXEMPTION CIRCLE, INCOME TAX DEPARTMENT, AYAKAR BHAVAN,KOWDIAR, THIRUVANANTHAPURAM, PIN - 695003KOWDIAR, THIRUVANANTHAPURAM, PIN - 695003 2COMMISSIONER OF INCOME TAX EXEMPTION KOCHI AT THIRUVANANTHAPURAM, C.R. BUILDINGS, I.S PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018ROAD, ERNAKULAM, KOCHI, PIN - 682018 3INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, 1ST FLOOR, BLOCK C-I & C-II, KENDRIYA BHAVAN, KAKKANAD, KOCHI, REPRESENTED BY ITS SECRETARY, PIN - 682037BHAVAN, KAKKANAD, KOCHI, REPRESENTED BY ITS SECRETARY, PIN - 682037 BHAVAN, KAKKANAD, KOCHI, REPRESENTED BY ITS SECRETARY, BY ADV CHRISTOPHER ABRAHAM THIS OP TAX HAVING COME UP FOR ADMISSION ON 21.08.2023, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: Dr. A.K. JAYASANKARAN NAMBIAR & MOHAMMED NIAS C.P., JJ …................................................... OP (TAX) No. 11 of 2023 …..............................................................Dated this the 21[st] day of August, 2023 JUDGMENT Dr. A.K.Jayasankaran Nambiar.J The learned counsel for the petitioner submits that, after thepassing of the stay order on 20.07.2023, the Appellate Tribunal hasproceeded to hear the appeal itself and reserved orders in the appeal. Taking note of the said submission, this OP (Tax) is closed bydirecting that the interim stay granted in this OP (Tax) shall continue tooperate till such time as the orders passed by the Tribunal in theappeal are communicated to the petitioner. The original Petition (Tax) is closed. Sd/- Dr. A.K. JAYASANKARAN NAMBIAR, JUDGE Sd/- MOHAMMED NIAS C.P.JUDGE SM APPENDIX OF OP (TAX) 11/2023 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 Exhibit P5 Exhibit P6 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DTD. 24-12-2019 COPY OF APPEAL FILED BY THE PETITIONER DTD. 18-01-2020 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 23-03-2022 COPY OF APPEAL FILED BY THE PETITIONER BEFORETHE 3RD RESPONDENT DTD. 16-05-2022 COPY OF STAY PETITION FILED BY THE PETITIONERBEFORE THE 3RD RESPONDENT DTD. 16-05-2022 CERTIFIED TRUE COPY OF ORDER NO. SA NO. 46/COCH/2023 ISSUED BY THE 3RD RESPONDENT DTD. 02-06-2023 RESPONDENTS EXHIBITS : NIL //TRUE COPY// PA TO JUDGE