Kerala High Court
Friday vs For Information Purpose Only on 26 March, 2021
WP(C) 7865/2021 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.7865/2021(G)
PETITIONER
For information purpose only
MALABAR BUSINESS CENTRE PRIVATE LIMITED
16/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CAICUT-673 571, REPRESENTED BY ITS DIRECTOR, SRI.KANDAMBATH
PUTHIYAPATH VEERANKUTTY
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-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.) along
with K.P.ABDUL AZEEZ,AKHIL SURESH, SHOBA ANNAMMA EAPEN, T.ARCHANA,
Advocates for the petitioner and of STANDING COUNSEL for respondents ,the court passed
the following
WP(C) 7865/2021 2/3
A.M.BADAR, J.
-------------
WP(C) No.7865 of 2021
-------------
Dated this the 26th day of March 2021
For information purpose only
ORDER
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
ajt JUDGE
/true copy/
Sd/-
ASSISTANT REGISTRAR
WP(C) 7865/2021 3/3
EXHIBIT P1 - TRUE COPY OF 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 - TRUE COPY OF NOTICE UNDER SECTION 143(2) OF THE INCOME
TAX ACT DATED 17.09.2020 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 HE JUDGMENT IN WRIT APPEAL NO.405 OF
2021 DATED 01.03.2021 OF THE DIVISION BENCH OF THIS HON'BLE COURT
