KALINGA FOUNDATION TRUST Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS writ petition has been filed by Kalinga Foundation Trust, which was heard along with the miscellaneous cases. On the factual aspect, there is a great deal of common area between the writ petition and those miscellaneous cases. In the course of argument it was admitted by learned Counsel for the parties that save and except prayer No. (iii) nothing remains to be considered in the writ petition. The said prayer No. (iii) is set out below:

(2.) LEARNED Counsel for the Revenue submits that the said prayer No. (iii) cannot be granted since the same is subjudice before the Appellate Tribunal.

(3.) PURSUANT to the said order of the Commissioner of Income -tax (Appeals), 19 orders relating to various assessment years were passed by the Assessing Officer giving effect to the order of the Commissioner of Income -tax (Appeals). Those orders were produced before the court by learned Counsel for the Revenue. Learned Counsel for the Revenue also submitted that the Department has filed a further appeal against the order of the Commissioner of Income -tax (Appeals) and this Court has been informed that the said appeal is still pending. As such it would be difficult for this Court to reach a final conclusion in view of the pendency of such proceedings before the Tribunal.