The Kerala High Court directed the appellate authority to pass orders in the matter concerning the demand and recovery proceedings against Kerala University on assessment order under the Income Tax Act, 1961.
The Petitioner is University of Kerala established under the Act enacted by the State Legislature. The petitioner is facing demand and recovery proceedings in pursuance to an assessment/rectification order dated. Admittedly, the petitioner has approached the appellate authority with a delay and that too with an application for interim stay.
A Single Bench of Justice Dinesh Kumar Singh observed that “Considering the aforesaid fact, the present writ petition is disposed of with a direction to the appellate authority to consider and pass appropriate orders on the applications of the petitioner for condonation of delay in filing the appeal and for interim stay, if the same are pending along with the appeal, before the National Faceless Appeal Centre, expeditiously, preferably within a period of four months.”
“With the aforesaid direction, the present writ petition is disposed of. Pending interlocutory application, if any, in the present writ petition stands dismissed” the Court concluded.
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