Kerala High Court
Friday vs For Information Purpose Only on 26 March, 2021
WP(C) 7890/2021 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.7890/2021(I)
PETITIONER
For information purpose only
M/S MALABAR INTERNATIONAL GOLD DESIGN PVT
LTD.16/501M,MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT-673 571, REPRESENTED BY ITS DIRECTOR, SHRI.RAYORATH
ABDULJALLEL
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 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 (SR.),
SHRI.AKHIL SURESH, SHOBA ANNAMMA EAPEN, T.ARCHANA, K.P.ABDUL
AZEES, Advocates for the petitioner and of STANDING COUNSEL for respondents
(B/O), the court passed the following
WP(C) 7890/2021 2/3
A.M.BADAR, J.
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WP(C) No.7890 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 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 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
WP(C) 7890/2021 3/3
/true copy/ASSISTANT REGISTRAR
EXHIBIT P1 - THE TRUE COPY OF THE NOTICE UNDER SECTION 153 C OF THE
INCOME TAX ACT DATED 13.01.2020 ISSUED BY ASSISTANT COMMISSIONER OF
INCOME TAX, CENTRAL CIRCLE II KOZHIKODE
EXHIBIT P2 - THE TRUE COPY OF THE NOTICE UNDER SECTION143(2) OF THE
For information purpose only
INCOME TAX ACT DATED 17.09.2020 ISSUED BY ASSISTANT COMMISSIONER OF
INCOME TAX, CENTRAL CIRCLE II, KOZHIKODE
EXHIBIT P3 - THE TRUE COPY OF THE INTERIM ORDER IN WP(C) 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.
