Kerala High Court
Wednesday vs For Information Purpose Only on 24 March, 2021
WP(C) 7635/2021 1/4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
Present:
THE HONOURABLE MR. JUSTICE A.M.BADAR
Wednesday,the 24th day of March 2021/3rd Chaithra, 1943
WP(C) No.7635/2021(D)
PETITIONER
For information purpose only
M/S MALABAR GOLD PRIVATE LIMITED
16/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT-673 571. REPRESENTED BY ITS DIRECTOR, SRI. ASHER O.
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
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 673001.
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
Ext.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)(MADRAS), SHRI.AKHIL SURESH, SHOBA ANNAMMA EAPEN, T.ARCHANA,
K.P.ABDUL AZEES, Advocates for the petitioner the court passed the following:
A.M.BADAR, J
============================
WP(C) No. 7635 of 2021
==============================================
DATED THIS THE 24TH 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 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. 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
Forofinformation
application the petitioner forpurpose only
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
Nsd JUDGE
/true copy/ Sd/- ASSISTANT REGISTRAR
KLHC010199702021 4/4
EXHIBIT P1 - TRUE COPY OF NOTICE UNDER SECTION 153A OF THE INCOME
TAX ACT DATED 28.12.2019 ISSUED BY ASSISTANT COMMISSIONER OF INCOME
TAX, CENTRAL CIRCLE 11, KOZHIKODE
EXHIBIT P2 - TRUE COPY OF NOTICE UNDER SECTION 143(2) OF THE INCOME
TAX ACT DATED 27.1.2020 ISSUED BY ASSISTANT COMMISSIONER OF INCOME
TAX, CENTRAL CIRCLE 11, KOZHIKODE
For information purpose only
EXHIBIT P3 - THE TRUE COPY OF THE INTERIM ORDER IN WPC 4500 OF 2021
DATED 22.2.2021 OF THIS HON'BLE COURT
EXHIBIT P4 - THE TRUE COPY OF THE JUDGMENT IN WRIT APPEAL NO 405 OF
2021 DATED 1.3.2021 OF THE DIVISION BENCH OF THIS HON'BE COURT
