Trisha Charitable Trust v. The Income-tax Officer, Exemption Ward, Thrissur / The Commissioner of Income-tax (Appeals), Thrissur
[Citation -2020-LL-0228-99]
Citation | 2020-LL-0228-99 |
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Appellant Name | Trisha Charitable Trust |
Respondent Name | The Income-tax Officer, Exemption Ward, Thrissur / The Commissioner of Income-tax (Appeals), Thrissur |
Court | HIGH COURT OF KERALA AT ERNAKULAM |
Relevant Act | Income-tax |
Date of Order | 28/02/2020 |
Assessment Year | 2017-18 |
Judgment | View Judgment |
Keyword Tags | filing of appeal • coercive steps • demand notice • stay petition • demand of tax • recovery of tax |
Bot Summary: | The petitioner has filed the appeal with Ext.P3 stay petition. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Ext.P3 expeditiously. The case of petitioner is that either the mere filing of appeal or pendency of appeal does not amount to granting stay by the appellate authority. The delay in considering and disposing of Ext.P3 results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P2. The assessing officer, if is successful in his effort the statutory appeals would become either academic or ineffective. It is further contended by the petitioner that in the manner the law provides for protecting W.P.(C) No. 6074/2020 -3- the interest of appellant pending appeals, the order on stay petition is passed expeditiously. Prima facie I am satisfied that a case is made out for issuing necessary directions to second respondent to dispose of the stay petition in Ext.P3. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petition can be disposed of by this order: The appellate authority/second respondent considers and disposes of Ext.P3 as early as possible, preferably within three months from the date of receipt of copy of this judgment. The respondents are directed not to take coercive steps or recover the amount determined in the order under appeal for three months from today. |