Wp(C)/38785/2022 Of United Nurses Association v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 2 DAY OF DECEMBER 2022 / 11TH AGRAHAYANA, 1944WP(C) NO. 38785 OF 2022 PETITIONER: UNITED NURSES ASSOCIATION2ND FLOOR, KORAPPATH LANECHEMBUKAVU P.OTHRISSUR, PIN – 680 020. REPRESENTED BY ITS SEYCRETARY- RASMI P. BY ADV DIVYA RAVINDRAN RESPONDENTS: 1THE INCOME TAX OFFICERWARD 2(1), AAYAKAR BHAVANINECOME TAX OFFICE&SHAKTHANTHAMBURA NAGARTHRISSUR, PIN – 680 001. 2THE ADDITIONAL/JOINT/DEPUTY COMMISSIONER OF INCOME TAXINCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTER, NEW DELHI, PIN – 110 001.3THE COMMISSIONER OF INCOME TAX(APPEALS)NATIONAL FACELESS APPEAL CENTER (NFAC),NEW DELHI, PIN – 110 001. OTHER PRESENT: ADV. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON02.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner suffered Ext.P1 order of penalty for the assessmentyear 2018-2019 under the provision of the Income Tax Act, 1961. Ithas preferred Ext.P2 appeal along with Ext.P3 stay petition before the3[rd] respondent. The petitioner has been served with Ext.P4 noticeproposing to recover the amount due under Ext.P1 order imposingpenalty, pending consideration of the stay petition by the AppellateAuthority 2.Heard learned Standing Counsel also.3.Having regard to the facts and circumstances of the caseconsidering the limited nature of the relief sought for by thepetitioner, the writ petition will stand disposed of by directing the 3[rd]respondent to consider and pass orders on Ext.P3 stay petition filedin Ext.P2 appeal as expeditiously as possible and at any rate within aperiod of three months from the date of receipt of a certified copy ofthis judgment. Till such time as orders are passed on Ext.P3, furtherproceedings for recovery of any amount due under Ext.P1 shall bekept in abeyance. Writ petition is disposed of as above. Sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 38785/2022 PETITIONER EXHIBITS Exhibit P1THE TINE COPY OF THE PENALTY ORDER ISSUED UNDERSECTION 270A OF THE ACT FOR AY 2018-19, BY THE 2ND RESPONDENT DATED 16.03.2022SECTION 270A OF THE ACT FOR AY 2018-19, BY THE 2ND RESPONDENT DATED 16.03.2022 Exhibit P2THE TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 DATED 04.06.2022 FOR AY 2018-19 FILED BEFORE THE 3RD RESPONDENTNO. 35 DATED 04.06.2022 FOR AY 2018-19 FILED BEFORE THE 3RD RESPONDENT Exhibit P3THE TRUE COPY OF THE STAY PETITION FILED BEFORETHE 3RD RESPONDENT FOR AY 2018-19 DATED 02.6.2022THE 3RD RESPONDENT FOR AY 2018-19 DATED 02.6.2022 Exhibit P4THE TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 21.10.2022, ISSUED BY THE LET RESPONDENT FOR AY 2018-19DATED 21.10.2022, ISSUED BY THE LET RESPONDENT FOR AY 2018-19