Wp(C)/17463/2023 Of Pulikkal Medical Foundation v. The Assistant Commissioner Of Income Tax-Tds

WP(C) NO. 17463 OF 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 31 DAY OF MAY 2023 / 10TH JYAISHTA, 1945 WP(C) NO. 17463 OF 2023 PETITIONER/S: PULIKKAL MEDICAL FOUNDATIONAGED 63 YEARSMEDICAL TRUST HOSPITAL M.G ROAD, KOCHI REPRESENTED BY ITS MANAGING DIRECTOR DR. P.V. LOUIS., PIN - 682016BY ADVS.ABRAHAM JOSEPH MARKOSV.ABRAHAM MARKOSISAAC THOMASALEXANDER JOSEPH MARKOSSHARAD JOSEPH KODANTHARA RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAX-TDSCENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI., PIN - 6820182THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL SCHEME, NEW DELHI, PIN - 110001 3DEPUTY COMMISSIONER OF INCOME TAXEXEMPTION CIRCLE AYAKAR BHAVAN KOCHI., PIN - 682018 OTHER PRESENT: sri jose joseph THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON31.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The writ petition is filed to direct the 2[nd] respondent to consider and dispose of Ext.P2 appeal and Ext.P3 staypetition, expeditiously and until such time to defer furthercoercive proceedings as against the petitioner. 2. The petitioner's case is that, aggrieved by Ext.P1 order, the petitioner has preferred Ext.P2 appeal alongwith Ext.P3 stay petition before the 2[nd] respondent on27.4.2023. Despite the pendency of Exts.P2 and P3, therespondents are proposing to enforce Ext.P1 order. Hence,the writ petition. 3.Heard; Sri.Abraham Joseph Markose, the learnedcounsel appearing for the petitioner and Sri.ChristopherAbraham, the learned counsel appearing for therespondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Ext.P3 staypetition is pending consideration before the 2[nd] respondentsince 27.4.2023, I deem it appropriate to dispose of the WP(C) NO. 17463 OF 2023 writ petition in the following manner: (i) The 2[nd] respondent is directed to consider anddispose of Ext.P3 stay petition, in accordance with lawand as expeditiously as possible, at any rate, within aperiod of three months from the date of receipt of acertified copy of this judgment, after affording thepetitioner an opportunity of being heard. (ii) Needless to mention that if the 2[nd] respondentproposes to pass a conditional order of stay, he shallstate the reason for the same. (iii) Until such time orders are passed on Ext.P3 staypetition, all further proceedings pursuant to Exts.P1and P5 shall stand deferred. okb/31.5.23 Sd/- C.S.DIAS, JUDGE APPENDIX OF WP(C) 17463/2023 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ORDER DATED 30.03.2023 PASSED BY THE 1ST RESPONDENT.Exhibit P2TRUE COPY OF APPEAL DATED 27.04.2023 AGAINST EXHIBIT P1 ORDER FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTExhibit P3TRUE COPY OF THE STAY PETITION DATED 27.04.2023 FILED BEFORE THE 2ND RESPONDENT.Exhibit P4TRUE COPY OF THE APPLICATION DATED 27.04.2023MOVED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.Exhibit P5TRUE COPY OF THE ORDER DATED 10.05.2023 ISSUED BY THE 1ST RESPONDENT.