Kanya Maha Vidyalaya, Jalandhar v. Income-tax Appellate Tribunal, Amritsar and others - 2014-LL-1113-3

Citation	2014-LL-1113-3
Appellant Name	Kanya Maha Vidyalaya, Jalandhar
Respondent Name	Income-tax Appellate Tribunal, Amritsar and others
Court	HIGH COURT OF PUNJAB & HARYANA
Relevant Act	Income-tax
Date of Order	13/11/2014
Judgment	View Judgment
Keyword Tags	interim stay
Bot Summary:	RAJIVE BHALLA, J By way of this order we shall dispose of CWP Nos. Admittedly, an appeal filed by the assessee is pending adjudication before Income Tax Appellate Tribunal, Amritsar. CWP No. 9232 of 2014 2 The Tribunal had itself granted an interim stay which stood statutorily vacated under Section 254 of the Income Tax Act,1961. The petitioner is before us praying that the stay order may be extended up to the decision of the appeal. Counsel for the revenue submits that as the stay order stands vacated by operation of Section 254 of the Act, the order cannot be extended by exercise of power under Article 226 of the Constitution. We have heard counsel for the parties and without recording any opinion as to the nature of Section 254(2-A) of the Act namely whether it is mandatory or directory, but after taking into consideration the fact that the appeal is already pending adjudication, dispose of the writ petition by directing the Income Tax Appellate Tribunal, Amritsar to decide the petitioner's appeal within three months from today. The interim stay granted by the Tribunal shall operate for this period of three months subject to the petitioner's filing an undertaking before the Tribunal that it shall not delay the disposal of the appeal.

ARCHANA ARORA CWP No. 9232 of 2014 1 2014.11.25 16:10 I attest to accuracy and authenticity of this document IN HIGH COURT OF PUNJAB & HARYANA, CHANDIGARH CWP No. 9232 of 2014 Date of decision: November 13, 2014 Kanya Maha Vidyalaya, Jalandhar ....... Petitioner Versus Income Tax Appellate Tribunal, Amritsar and others ........ Respondents CWP No. 9235 of 2014 Kanya Maha Vidyalaya, Jalandhar ....... Petitioner Versus Income Tax Appellate Tribunal, Amritsar and others ........ Respondents CWP No. 9468 of 2014 Kanya Maha Vidyalaya, Jalandhar ....... Petitioner Versus Income Tax Appellate Tribunal, Amritsar and others ........ Respondents CORAM: HON'BLE MR. JUSTICE RAJIVE BHALLA AND HON'BLE MR. JUSTICE AMIT RAWAL Present:- Mr. Rohit Sud, Advocate for petitioner. Mr. Vivek Sethi, Advocate for respondent No.2. **** RAJIVE BHALLA, J (ORAL) By way of this order we shall dispose of CWP Nos. 9232, 9235 and 9468 of 2014. facts are being taken from CWP No. 9232 of 2014. Admittedly, appeal filed by assessee is pending adjudication before Income Tax Appellate Tribunal, Amritsar. CWP No. 9232 of 2014 2 Tribunal had itself granted interim stay which stood statutorily vacated under Section 254 (2-A) of Income Tax Act,1961 (hereinafter called as 'the Act'). petitioner is before us praying that stay order may be extended up to decision of appeal. Counsel for revenue submits that as stay order stands vacated by operation of Section 254 (2-A) of Act, order cannot be extended by exercise of power under Article 226 of Constitution. We have heard counsel for parties and without recording any opinion as to nature of Section 254(2-A) of Act namely whether it is mandatory or directory, but after taking into consideration fact that appeal is already pending adjudication, dispose of writ petition by directing Income Tax Appellate Tribunal, Amritsar to decide petitioner's appeal within three months from today. interim stay granted by Tribunal shall operate for this period of three months subject to petitioner's filing undertaking before Tribunal that it shall not delay disposal of appeal. (RAJIVE BHALLA) JUDGE (AMIT RAWAL) JUDGE November 13, 2014 archana Kanya Maha Vidyalaya, Jalandhar v. Income-tax Appellate Tribunal, Amritsar and other

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