Kerala High Court
Wp(C) No.8122/2021(M) vs Abdul Jaleel Rayaroth on 29 March, 2021
WP(C) 8122/2021 1/5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
Present:
THE HONOURABLE MR. JUSTICE A.M.BADAR
Monday,the 29th day of March 2021/8th Chaithra, 1943
WP(C) No.8122/2021(M)
PETITIONER For information purpose only
ABDUL JALEEL RAYAROTH,
RAYAROTH HOUSE, ARIKULAM POST MEPPAYYUR,
KOZHIKODE KERALA INDIA 673322.
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 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 D. DATAR, SHRI.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.
WP(C) 8122/2021 2/5
A.M.BADAR, J.
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WP(C) No.8122 of 2021 & WP(C) No.8127 of 2021 (M)
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Dated this the 29th day of March 2021
For information
O R D purpose
ER only
/true copy/
ASSISTANT REGISTRAR
WP(C) 8122/2021 3/5
EXHIBIT P1 - TRUE COPY OF NOTICE UNDER SECTION 153 C OF THE INCOME TAX
DATED 19/02/2020 ISSUED BY ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
CIRCLE II, KOZHIKODE.
EXHIBIT P2 - THE TRUE COPY OF THE INTERIM ORDER IN WPC NO. 4500 OF 2021
DATED 22.02.2021 OF THIS HONBLE COURT.
EXHIBIT P3 - THE TRUE COPY OF THE JUDGMENT IN WRIT APPEAL NO. 405 OF 2021
DATED 01.03.2021 OF THE DIVISION BENCH OF THIS HONBLE COURT.
For information purpose only
A.M. BADAR, J.
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W.P. (C) Nos.8122 & 8127 of 2021
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ForDated
information
this the 29 daypurpose only
of March, 2021
th
ORDER
Heard the learned counsel appearing for the petitioners.
Learned counsel submitted that in identical matter, this Court has
passed an 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 in Writ Appeal No.405 of 2021 (produced as Ext.P3 in
W.P.(C) No.8122 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
respondents returnable after eight weeks. Learned Standing
Counsel takes notice for the 3 rd respondent. In the meanwhile, in
the light of order dated 22.02.2021 in WP(C) No.4500 of 2021
(produced as Ext.P2 in W.P.(C) No.8122 of 2021) and the judgment
dated 01/03/2021 in Writ Appeal No.405 of 2021, the
2nd respondent is directed to receive the application for settlement
sought to be filed by the petitioners, subject to the result of the writ
petitions. Till disposal of the writ petitions, there shall be an interim
For information purpose only
stay of Ext.P1 in W.P.(C) No.8122 of 2021 and Exts.P1 and P2 series
in W.P.(C) No.8127 of 2021, 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 to process the applications
of the petitioners for settlement/withdrawal and summon the
subject assessment file to the office of the Settlement
Commissioner from the office of the Assessing Officer.
Post along with connected matters.
Sd/-
A.M. BADAR
JUDGE
smp
/true copy/ Sd/- ASSISTANT REGISTRAR
