Wp(C)/15094/2022 Of Nirmala Bhavan Higher Secondary School v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 22 DAY OF JUNE 2022 / 1ST ASHADHA, 1944 WP(C) NO. 15094 OF 2022 PETITIONER: NIRMALA BHAVAN HIGHER SECONDARY SCHOOL;DEVASOM BOARD JUNCTION, KOWDIAR P.O., NANTHENCODE, THIRUVANANTHAPURAM-695 003 REPRESENTED BY ITS PRINCIPAL SR. JOLESAMMA JAMES. BY ADVS.JOSEPH MARKOSE (SR.)V.ABRAHAM MARKOSABRAHAM JOSEPH MARKOSISAAC THOMASALEXANDER JOSEPH MARKOSSHARAD JOSEPH KODANTHARA RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAXINCOME TAX OFFICER,NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI 11001. 2THE INCOME TAX OFFICER, (EXEMPTION),EXEMPTION WARD, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM-695 003. 3COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL SCHEME, NEW DELHI- 110001. 4THE PRINCIPAL COMMISSIONER OF INCOME TAX,AAYAKAR BHAWAN, KOWDIAR P.O., THIRUVANANTHAPURAM - 695 003. OTHER PRESENT: SRI. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON22.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner has approached this Courtapprehending recovery of amounts due underassessment orders in respect of which the petitioner hasfiled appeals before the appellate authority. Thelearned standing counsel appearing for the respondentwould submit that the petitioner had not preferred anystay application along with the appeal. It is submittedthat on the direction of this Court, the department canprovide a link for uploading a stay petition. It issubmitted that similar directions have been issued bythis Court in other cases also. 2.Having regard to the facts and circumstancesof the case this writ petition will stand disposed ofdirecting the respondents to provide a link to thepetitioner for uploading stay applications in the appealspreferred by it. This shall be done within a period of 2weeks from the date of receipt of certified copy of thisjudgment. The petitioner shall file a stay applicationwithin 10 days from the date of receipt of the link. If WP(C) NO. 15094 OF 2022 3 such stay applications are filed within the time stipulated above, recovery steps shall be deferred till adecision is taken on the stay applications so filed by thepetitioner. This writ petition shall stand disposed of as above. Sd/-GOPINATH P. JUDGE ats APPENDIX OF WP(C) 15094/2022 PETITIONER EXHIBITS