Sree Venkateswara Educational Trust v. The Income Tax Officer

C.M.P.Nos.6622 & 6626 of 2023 in TCA.Nos.168 & 169 of 2020 C.M.P.Nos.6622 & 6626 of 2023 in T.C.A.Nos.168 & 169 of 2020 R.SURESH KUMAR, J.

AND C.SARAVANAN J.

[Order of the Court was made by R.SURESH KUMAR, J.] Already conditional order of stay was made in CMP.Nos.5380 & 5387 of 2022 directing a payment of 20% of the disputed tax, failing which, the interim stay was to stand vacated. However, the condition was not complied by the petitioner-assessee in time. It was however complied belatedly after the delay of 192 days. CMP.Nos.5421 & 5424 of 2023 were allowed by co-ordinate Bench of this Court dated 09.03.2023, condoning the delay.

2. Since the conditional order has been complied by the petitioner and delay has also been condoned, we are of the view that the stay granted already in CMP.Nos.5380 and 5387 of 2022 on 05.07.2022 1/2 https://www.mhc.tn.gov.in/judis

C.M.P.Nos.6622 & 6626 of 2023 in TCA.Nos.168 & 169 of 2020 can R.SURESH KUMAR, J.

AND C.SARAVANAN J.

kkd be restored. Therefore, these petitions can be allowed. Accordingly, these civil miscellaneous petitions are allowed. Post this main appeal after two weeks for hearing. [R.S.K., J.] [C.S.N., J.] 19.08.2024 kkd C.M.P.Nos.6622 & 6626 of 2023 in T.C.A.Nos.168 &169 of 2/2 https://www.mhc.tn.gov.in/judis