M/S.palakkad District Salafi Educational Association v. Menonsmt.meera V.menonsmt.k.krishna

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 09TH DAY OF AUGUST 2019 / 18TH SRAVANA, 1941WP(C).No.21811 OF 2019(B) PETITIONER: M/S.PALAKKAD DISTRICT SALAFI EDUCATIONAL ASSOCIATION,14/229, P.M.A. COLLEGE, CAMPUS, PARALI, PALAKKAD DISTRICT, REPRESENTED BY K.S. SHAMSUDHEEN, SECRETARY, AGED 48, S/O. SAYEDBY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENONSMT.K.KRISHNA RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AYAKAR BHAVAN, S.T. NAGAR, THRISSUR - 680 001 2COMMISSIONER OF INCOME TAX (APPEALS)PANAMPILLY NAGAR, ERNAKULAM - 682 036 SC SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON09.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO.21811 OF 2019 JUDGMENT The petitioner filed appeal in Ext.P2 aggrieved by the orderof assessment in Ext.P1 made under Section 143(3) read withSection 153C of the Income Tax Act, 1961. The petitioner hasfiled the appeal with Ext.P3 stay petition. The petitioner praysfor appropriate direction to the appellate authority to considerand dispose of Ext.P3 expeditiously. 2. The case of petitioner is that either the mere filing of appeal or mere pendency of appeal does not amount to grantingstay by the appellate authority. The delay in considering anddisposing of Ext.P3 results in the assessing officer taking stepsfor recovering the tax amount which is under challenge inExt.P2. The assessing officer, if is successful in his effort thestatutory appeal would become either academic or ineffective. WP(C) NO.21811 OF 2019 It is further contended by the petitioner that in the manner the law provides for protecting the interest of appellant pendingappeal, the order on stay petition is passed expeditiously. Hencethe writ petition. 3.Perused Exts. P1, P2 and P3. Prima facie I am satisfied that a case is made out for issuing necessary directions to 2[nd] respondent to dispose of the stay petition in Ext.P3. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petitioncan be disposed of by this order: (a)The appellate authority/2[nd] respondent considers and disposes of Ext.P3 application as early as possible, preferablywithin two months from the date of receipt of copy of thisjudgment. (b)The respondents are directed not to take coercive steps or WP(C) NO.21811 OF 2019 -4- recover the amounts determined in the orders under appeal for ten weeks from today. Sd/- S.V.BHATTI JUDGE JS WP(C) NO.21811 OF 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY TYE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FORTHE YEAR 2012-13 RESPONDENTS'S/S EXHIBITS: NIL