Aparajitha Foundations Vs CIT (Exemptions) (Madras High Court)
Madras High Court directed Commissioner of Income Tax to dispose of the appeal within a period of 4 months and stay granted by the Court is directed to be extended till the disposal of appeal filed by the petitioner.
Facts- The original assessment orders were passed by the respondent-Department and the petitioner preferred an appeal against the said assessment orders before the 4th respondent. In the meantime, a stay petition was filed before the 2nd respondent and the same was rejected and hence, the 2nd stay petition was filed before the 1st respondent, however, the same was also rejected. Hence, aggrieved over the dismissal of the aforesaid stay petitions, these writ petitions have been filed by the petitioner. After filing of this petition, this Court has granted an order of interim stay.
Conclusion- In the present cases, the applications filed by the petitioner for an order of stay was already rejected by two Authorities, i.e., the respondents 2 and 3. These petitions have been filed as 3rd attempt and after filing of these petitions, this Court granted the order of stay vide order dated 11.03.2024.
Commissioner of Income Tax is directed to dispose of the appeals filed by the petitioner, against the original assessment orders dated 09.04.2021 and 31.01.2022, within a period of 4 months from the date of receipt of copy of this order. Further, the interim order already granted by this Court vide order dated 11.03.2024 is extended till the disposal of the appeal filed by the petitioner.
