Cmp/6622/2023 Of Sree Venkateswara Educational Trust v. The Income Tax Officer
High Court
19 Aug 2024 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Cmp/6622/2023 Of Sree Venkateswara Educational Trust v. The Income Tax Officer
Date of order
19 Aug 2024
Assessment year(s)
—
Outcome
Allowed
Case summary
In Cmp/6622/2023 Of Sree Venkateswara Educational Trust v. The Income Tax Officer, the High Court (2024) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
inTCA.Nos.168 & 169 of 2020
C.M.P.Nos.6622 & 6626 of 2023
in
T.C.A.Nos.168 & 169 of 2020
R.SURESH KUMAR, J.ANDC.SARAVANAN J.
[Order of the Court was made by R.SURESH KUMAR, J.]
Already conditional order of stay was made in CMP.Nos.5380 & 5387 of 2022 directing a payment of 20% of the disputed tax, failing which, the interim stay was to stand vacated. However, the condition was not complied by the petitioner-assessee in time. It was however complied belatedly after the delay of 192 days. CMP.Nos.5421 & 5424 of 2023 were allowed by co-ordinate Bench of this Court dated 09.03.2023, condoning the delay.
2. Since the conditional order has been complied by the petitioner and delay has also been condoned, we are of the view that the stay granted already in CMP.Nos.5380 and 5387 of 2022 on 05.07.2022
C.M.P.Nos.6622 & 6626 of 2023inTCA.Nos.168 & 169 of 2020
can
R.SURESH KUMAR, J.ANDC.SARAVANAN J.kkdbe restored. Therefore, these petitions can be allowed. Accordingly, these civil miscellaneous petitions are allowed.Post this main appeal after two weeks for hearing.
[R.S.K., J.] [C.S.N., J.] 19.08.2024 kkdC.M.P.Nos.6622 & 6626 of 2023 in T.C.A.Nos.168 &169 of 2020
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue