Kerala High Court
Monday vs For Information Purpose Only on 29 March, 2021
WP(C) 8120/2021 1/3
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.8120/2021(L)
PETITIONER
For information purpose only
M/S EMINENT JEWEL ARCADE P LTD
16/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM, CALICUT
673 571 REPRESENTED BY ITS DIRECTOR SHAREEJ VEERANKUTTY SAFIYA.
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 COMMISIONER 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 SRI. ARAVIND P DATAR (SENIOR
ADVOCATE) along with M/S.K.P.ABDUL AZEES,AKHIL SURESH, T.ARCHANA &
RAHUL UNNIKRISHNA, Advocates for the petitioner and of STANDING COUNSEL for
respondent 3, the court passed the following:-
WP(C) 8120/2021 2/3
A.M.BADAR, J.
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WP(C) No.8120 of 2021
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Dated this the 29th day of March 2021
ORDER
For information purpose only
Heard the learned counsel appearing for the petitioner. She submitted that in
identical matter, this Court has passed an 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 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 of 2021 (Ext.P3) and the judgment dated 01/03/2021 in Writ Appeal
No. 405 of 2021, the 2 nd 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 an 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 to 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 along with connected matters.
A.M.BADAR, JUDGE
WP(C) 8120/2021 3/3
/true copy/
Sd/-
ASSISTANT REGISTRAR
EXHIBIT P1 - THE TRUE COPY OF THE NOTICE UNDER SECTION 153C OF THE
For information purpose only
INCOME TAX ACT DATED 14.1.2020 ISSUED BY ASSISTANT COMMISSIONER OF
INCOME TAX, CENTRAL CIRCLE II, KOZHIKODE.
EXHIBIT P2 - THE TRUE COPY OF THE NOTICE UNDER SECTION 143(2) OF THE
INCOME TAX ACT DATED 14.1.2021 ISSUED BY ASSISTANT COMMISSIONER OF
INCOME TAX, CENTRAL CIRCLE II, KOZHIKODE.
