Kerala High Court
Friday vs For Information Purpose Only on 26 March, 2021
WP(C) 8022/2021 1/3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
Present:
THE HONOURABLE MR. JUSTICE A.M.BADAR
Friday,the 26th day of March 2021/5th Chaithra, 1943
WP(C) No.8022/2021(C)
PETITIONER
For information purpose only
ABDUL SALAM KANDAMPATH,AGED 61 YEARS
KIZHAKKEDATHU PARAMBA, MORIKKARA P.O, KAKKODI, KOZHIKODE,
KEERALA 673 611 KERALA INDIA
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 110 001
2. INCOME TAX SETTLEMENT COMMISSION
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS SECRETARY,
SATGURU COMPLEX, 640, ANNA SALAI, NANDANAM, CHENNAI 600 035
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 direction 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.K.P.ABDUL AZEES, AKHIL
SURESH, SHOBA ANNAMMA EAPEN & T.ARCHANA, Advocates for the petitioner and
of STANDING COUNSEL for respondents, the court passed the following:-
WP(C) 8022/2021 2/3
A.M.BADAR, J.
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WP(C) No.8022 of 2021
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Dated this the 26th day of 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 2 nd 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 the respondents. 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 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, JUDGE
ajt
/true copy/
Sd/-
ASSISTANT REGISTRAR
WP(C) 8022/2021 3/3
EXHIBIT P1 - TRUE COPY OF NOTICE UNDER SECTION 153A OF THE INCOME
TAX ACT DATED 10-01-2020 ISSUED BY ASSISTANT COMMISSIONER OF INCOME
TAX, CENTRAL CIRCLE II, KOZHIKODE
EXHIBIT P2 - TRUE COPY OF NOTICE UNDER SECTION 142(1) OF THE INCOME
TAX ACT DATED DATED 18/11/2020 ISSUED BY ASSISTANT COMMISSIONER OF
INCOME TAX CENTRAL CIRCLE II, KOZHIKODE
EXHIBIT P3 - THE TRUE COPY OF THE INTERIM ORDER IN WP(C) NO. 4500 OF
For information purpose only
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.
