Kerala High Court
Thursday vs For Information Purpose Only on 25 March, 2021
WP(C) 7826/2021 1/4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
Present:
THE HONOURABLE MR. JUSTICE A.M.BADAR
Thursday,the 25th day of March 2021/4th Chaithra, 1943
WP(C) No.7826/2021(C)
PETITIONER
For information purpose only
M/S.AL AHALI BUSINESS TRADE LINKS P LTD
16/501 M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT-673 571, REPRESENTED BY ITS DIRECTOR, SRI.AHAMMED M.P
RESPONDENTS
1.UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD
MARG, NEW DELHI-110001
2. INCOME TAX SETTLEMENT COMMISSION ADDITIONAL BENCH,
CHENNAI REPRESENTED BY ITS SECRETARY,
SATGURU COMPLEX 640, ANNA SALAI, NANDANAM CHENNAI-600035
3. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE II,
NEW ANNEX BUILDING, MANANCHIRA KOZHIKODE 673 001
Writ Petition (civil) praying inter alia that in the circumstances stated in the affidavit
filed along with the WP(C) the High Court be pleased to issue directions to Second Respondent
to receive the application under Section 245C and stay further actions pursuant to Exhibit P1
and P2 Notices till the disposal of the Writ Petition.
This petition coming on for admission upon perusing the petition and the affidavit filed
in support of WP(C) and upon hearing the arguments of M/S.ARAVIND P DATAR SENIOR
ADVOCATE (MADRAS), M/S.AKHIL SURESH, SHOBA ANNAMMA EAPEN,
T.ARCHANA & K.P.ABDUL AZEES, Advocates for the petitioner and of STANDING
COUNSEL for R3, the court passed the following:-
A.M.BADAR, J
============================
WP(C) Nos. 7826, 7727, 7771, 7824 of 2021
==============================================
DATED THIS THE 25TH March, 2021
ORDER
For information purpose only
Heard the learned counsel appearing for the petitioner. He
submitted that in identical matter, this Court has passed the order
directing the 2nd respondent to receive the application for settlement
sought to be filed by the petitioner subject to result of that petition,
but this Court had not granted interim stay. It is further pointed out
that in similar matter in intra-court appeal, the learned Division
Bench of this Court vide judgment and order at Ext.P4 in writ appeal
No. 405 of 2021 has been pleased to grant interim stay which was
not granted by this Court, while passing interim order in the writ
petition.
2. In this view of the matter, issue notice before admission
to the respondents returnable after eight weeks. Learned standing
counsel takes notice for 3rd respondent. In the meanwhile, in the
light of order dated 22.02.2021 in WP(C) No.4500/2021 (Ext.P3)
and the judgment dated 01/03/2021 in Writ Appeal No. 405/2021,
the 2nd respondent is directed to receive the application for
settlement sought to be filed by the petitioner, subject to the result
of the petition. Till disposal of the petition, there shall be interim
stay of Exts.P1 and P2 series subject to the condition that the
interim stay shall not be understood as in any manner restricting
the discretion available to the authorities under chapter XIX-A of
For information purpose only
the Income Tax Act, 1961 either to admit or process the
application of the petitioner for settlement/withdrawal and
summon the subject assessment file to the office of the
Settlement Commissioner from the office of the Assessing Officer.
Post with connected matters.
Sd/-
A.M.BADAR
Nsd JUDGE
/true copy/ Sd/- ASSISTANT REGISTRAR
KLHC010202932021 4/4
EXHIBIT P1 - THE TRUE COPY OF THE NOTICE UNDER SECTION 153C OF THE
INCOME TAX ACT DATED 30.12.2019 ISSUED BY ASSISTANT COMMISSIONER OF
INCOME TAX, CENTRAL CIRCLE II, KOZHIKODE.
EXHIBIT P2 - THE TRUE COPY OF THE NOTICE UNDER SECTION 143(2) OF THE
INCOME TAX ACT DATED 12.11.2020 ISSUED BY ASSISTANT COMMISSIONER OF
For information purpose only
INCOME TAX, CENTRAL CIRCLE II, KOZHIKODE.
EXHIBIT P4: THE TRUE COPY OF THE JUDGMENT IN WRIT APPEAL NO.405 OF
2021 DATED 01-03-2021 OF THE DIVISION BENCH OF THIS HON'BLE COURT.
