Cwp/9232/2014 Of Kanya Maha Vidyalaya Jalandhar City v. Income Tax Appellate Tribunal & Ors

CWP No. 9232 of 2014 1 IN THE HIGH COURT OF PUNJAB & HARYANA, CHANDIGARH CWP No. 9232 of 2014| Date of decision: November 13, 2014 Kanya Mana Vidyalaya, Jalandnar 0!+%2% _..... Petitioner| income lax Appellate [ribunal, Amritsar and others wo. ReESPONdents CWP No. 9235 of 2014| Kanya Mana Vidyalaya, Jalandnar0!+%2% _..... Petitioner| income lax Appellate [ribunal, Amritsar and others wo. ReESpONdents Kanya Maha Vidyalaya, Jalandhar 0!+%2% CWP No. 9468 of 2014| _....__ Peatitione Income Tax Appellate Tribunal, Amritsar and others wo. ReESpONdents CORAM:HON'BLE MR. JUSTICE RAJIVE BHALLA AND|HON'BLE MR. JUSTICE AMIT RAWAL Present:-Mr. Rohit Sud, Advocatefor the petitioner, Mr. Vivek Sethi, Advocatefor respondent No.2. ie i RAJIVE BHALLA, J (ORAL) By way of this order we shall dispose of CWP Nos. 9232, 9235 and 9468 of 2014. The facts are being taken from CWPNo. 9232 of 2014. Admittedly, an appeal filed by the assessee ispending adjudication before Income Tax Appellate Tribunal, Amritsar. CWP No. 9232 of 2014 The Tribunal had itself granted an interim stay whichstood statutorily vacated under Section 254 (2-A) of the Income TaxAct,1961 (hereinafter called as ‘the Act’). The petitioner is before uspraying that the stay order may be extended up to the decision of theappeal.— Counsel for the revenue submits that as the stayorder stands vacated by operation of Section 254 (2-A) of the Act, theorder cannot be extended by exercise of power under Article 226 ofthe Constitution. | We have heard counsel for the parties and withoutrecording any opinion as to the nature of Section 254(2-A) of the Actnamely whether it is mandatory or directory, but after taking intoconsideration the fact that the appeal is already pending adjudication,dispose of the writ petition by directing the Income lax AppellateTriounal, Amritsar to decide the petitioners appeal within threemonths from today. The tnterim stay granted by the Iribunal snailoperate for this period of three months subject to the petitioner's filingan undertaking before the Tribunal that it shall not delay the disposalof the appeal. (RAJIVE BHALLA)JUDGE (AMIT RAWAL)JUDGE