High Court of Judicature at Allahabad
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Methodist High School v. Union Of India & Others - WRIT TAX No. 1731 of 2005  RD-AH 95 (2 January 2006)
Hon'ble Dr. B.S. Chauhan, J.
Hon'ble Dilip Gupta, J.
The petitioner which is an educational institution and registered under the provisions of Societies Registration Act, 1985 has filed two appeals before the Commissioner of Income Tax (Appeals) Kanpur against certain demands made for the Assessment Years 2000-2001. The petitioner also filed a stay application before the Commissioner of Income Tax (Appeal), Kanpur, Deputy Commissioner of Income Tax I, Kanpur and Additional Commissioner of Income Tax, Kanpur for stay of the recovery of the disputed amount of tax.
Learned counsel for the petitioner has stated that as orders have not been passed on the stay application by the Commissioner Income Tax (Appeal), Kanpur the respondents are pressing for realisation of the balance amount of demand.
Shri Govind Krishna learned counsel for the respondents has stated that Commissioner of Income Tax (Appeal) II Kanpur shall pass appropriate orders on the stay application.
In view of the facts and circumstances of the case and in view of the submissions made by Shri Govind Krishna learned counsel for the respondents, we dispose of this petition with a direction to the Commissioner of Income Tax (Appeal), II Kanpur to pass appropriate orders on the stay application filed by the petitioner expeditiously, preferably within a period of three weeks from the date of filing a certified copy of the order is placed before the appellate authority by the petitioner.
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