Universal Gospel Ministries Carmel v. Income-tax Officer Exemption Ward, Thiruvananthapuram / Commissioner of Income-tax(Appeals), Thiruvananthapuram
[Citation -2020-LL-0722-2]
| Citation | 2020-LL-0722-2 |
|---|---|
| Appellant Name | Universal Gospel Ministries Carmel |
| Respondent Name | Income-tax Officer Exemption Ward, Thiruvananthapuram / Commissioner of Income-tax(Appeals), Thiruvananthapuram |
| Court | HIGH COURT OF KERALA AT ERNAKULAM |
| Relevant Act | Income-tax |
| Date of Order | 22/07/2020 |
| Assessment Year | 2017-18 |
| Judgment | View Judgment |
| Keyword Tags | demand notice • stay petition |
| Bot Summary: | No.14792 OF 2020 2 JUDGMENT Against Ext.P1 assessment order under the Income Tax Act, the petitioner has preferred Ext.P2 appeal and Ext.P3 stay petition before the 2nd respondent. It is the case of the petitioner that even before the 2nd respondent had an occasion to consider the stay application, the recovery steps were taken for recovery of the amounts confirmed against the petitioner under Ext.P1 assessment order. I have heard Sri.Arun Raj, the learned counsel for the petitioner as also Sri.Christopher Abraham, the learned counsel for the respondent. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I deem it appropriate to dispose the writ petition by directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition within an outer time limit of four months from the date of receipt of a copy of this judgment, after hearing the petitioner. It is made clear that till such time as orders are passed by the 2nd respondent as directed, and the order communicated to the petitioner, recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order shall be kept in abeyance. The petitioner shall produce a copy of this judgment together with a copy of the writ petition before the 2nd respondent for further action. |