Wp(C)/12505/2021 Of Elim Charitable & Educational Trust v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 23 DAY OF SEPTEMBER 2021 / 1ST ASWINA, 1943WP(C) NO. 12505 OF 2021 PETITIONER: ELIM CHARITABLE & EDUCATIONAL TRUST39/1603, ELAVANAL ENCLAVE, KANNATHODATH LANE, VALANJAMBALAM, ERNAKULAM - 682016, KERALA, REPRESENTED BY ITS MANAGING TRUSTEE E. K. KURIAN. BY ADVS.LEEJOY MATHEW.V.SABU S.KALLARAMOOLA RESPONDENTS: 1THE COMMISSIONER OF INCOME TAXOFFICE OF THE COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, COCHIN - 682018. OFFICE OF THE COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, COCHIN - 682018. 2THE ASSESSING OFFICER OFFICE OF THE ADDITIONAL /JOINT /DEPUTY /ASSISTANTCOMMISSIONER OF INCOME TAX/INCOME TAX-OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI - 110 006. OFFICE OF THE ADDITIONAL /JOINT /DEPUTY /ASSISTANTCOMMISSIONER OF INCOME TAX/INCOME TAX-OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI - 110 006. 3THE COMMISSIONER OF INCOME TAX (APPEALS)OFFICE OF THE COMMISSIONER APPEALS, ERNAKULAM - 682 018.OFFICE OF THE COMMISSIONER APPEALS, ERNAKULAM - 682 018. SC.ADV.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.09.2021, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: BECHU KURIAN THOMAS, J =========================== W.P.(C) No.12505 of 2021 --------------------------------- Dated this the 23[rd] day of September, 2021 JUDGMENT Being aggrieved by Ext.P6 assessment order, issued under the Income Tax Act, 1961 [for short, the Act] bythe 2[nd] respondent; petitioner preferred Ext.P9 appealbefore the 3[rd] respondent. In the meantime, petitionerhas been served with Exts.P7 and P8 notices. 2. Petitioner has raised numerous contentions includinginvalidity of the order of assessment, issued withoutsatisfying the requirements of law under Section 143 ofthe Act, etc. 3. Having regard to the nature of contentions raised and after hearing arguments of Adv.Leejoy Mathew, thelearned counsel for the petitioner and Adv.ChristopherAbraham, the learned Standing Counsel, I am of the WP(C) NO. 12505 OF 2021 3 view that the writ petition can be disposed of, directing the 3[rd] respondent to consider and pass appropriate orders on Ext.P9 appeal within a period of threemonths from the date of receipt of a certified copy ofthis judgment. 4. Till such orders are passed, all coercive proceedings pursuant to Ext.P6 and Ext.P7 shall be kept inabeyance. Sd/- BECHU KURIAN THOMAS, JUDGE APPENDIX OF WP(C) 12505/2021 PETITIONER EXHIBITS Exhibit P7TRUE COPY OF THE NOTICE OF DEMAND UNDERSEC. 156 DATED 22.04.2021. SEC. 156 DATED 22.04.2021. RESPONDENTS EXHIBITS NIL TRUE COPY P.A.TO JUDGE