Thursday vs For Information Purpose Only
2021 Latest Caselaw 10200 Ker

WP(C) 7727/2021                                 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.7727/2021(M)
PETITIONER
           For information purpose only
       P.A.IBRAHIM HAJI,
       14/436, NOORMAHAL, JOLLY NAGAR, PALLIKKERE (PO),
       KASARGOD-671 316.
RESPONDENTS
1.       UNION OF INDIA
       REPRESENTED BY THE FINANCE SECRETARY,
       DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN
       DEEP BUILDING, SANSADMARG, 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 11, 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 Sri. ARAVIND P. DATAR, Senior
Advocate along with AKHIL SURESH, SHOBA ANNAMMA EAPEN, T.ARCHANA and
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
 KLHC010202832021                4/4

EXHIBIT P1 - TRUE COPY OF NOTICE UNDER SECTION 153A OF THE INCOME TAX ACT DATED 13.11.2020 ISSUED BY ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE II, KOZHIKODE EXHIBIT P2 - TRUE COPY OF NOTICE UNDER SECTION 143(2) OF THE INCOME TAX ACT DATED 04.01.2021 ISSUED BY ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE II, KOZHIKODE.

For information purpose only EXHIBIT P3 - THE TRUE COPY OF THE INTERIM ORDER IN WPC 4500 OF 2021 DATED 22.02.2021 OF THIS HON'BLE COURT 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.