M/S. Sps Assay And Hallmarking Centre vs The ...
2024 Latest Caselaw 13651 Ker

Citation : 2024 Latest Caselaw 13651 Ker
Judgement Date : 27 May, 2024

Kerala High Court

M/S. Sps Assay And Hallmarking Centre vs The ... on 27 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
        THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
   MONDAY, THE 27TH DAY OF MAY 2024 / 6TH JYAISHTA, 1946
                     WP(C) NO. 18852 OF 2024
PETITIONER:

            M/S. SPS ASSAY AND HALLMARKING CENTRE
            40-8223, CONVENT ROAD,
            ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER,
            SATISH PRATHAP SALUNKE,
            PIN - 682 035.

            BY ADVS.
            R.SREEJITH
            K.KRISHNA
            ACHYUTH MENON
            PADMANATHAN K.V.


RESPONDENTS:

    1       THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT
            COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER
            NATIONAL FACELESS ASSESSMENT CENTRE,
            DELHI, PIN - 100 001.
    2       JOINT COMMISSIONER (APPEALS)/COMMISSIONER OF
            INCOME TAX (APPEALS)
            NATIONAL FACELESS APPEAL CENTRE,
            DELHI, PIN - 110 001.
    3       THE ASSISTANT COMMISSIONER
            CENTRAL CIRCLE, INCOME TAX DEPARTMENT,
            AAYAKAR BHAVAN, INCOME TAX OFFICE,
            SHAKTHAN THAMPURAN NAGAR,
            THRISSUR, PIN - 680 001.

            SMT. SUSIE B.VARGHESE - SC



     THIS     WRIT   PETITION    (CIVIL)     HAVING    COME    UP    FOR
ADMISSION     ON   27.05.2024,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C).No.18852 OF 2024

                             2



                          JUDGMENT

The petitioner is an assessee under the Income

Tax Act, 1961. The petitioner has been assessed for

the assessment year 2018 - 2019 by Ext.P1

assessment order. Ext.P1(a) is the penalty order.

Against Ext.P1 assessment order, the petitioner has

preferred Ext.P2 appeal. Against Ext.P1(a) penalty

order, the petitioner has preferred Ext.P2(a) appeal.

The petitioner has also preferred Exts.P3 and P3(a)

stay petitions respectively in the above appeals.

Both the appeals are pending before the 2nd

respondent. The grievance of the petitioner is that

during the pendency of the appeals, steps are being

taken for realisation of the amounts under Exts.P1

and P1(a).

2. Exts.P2 and P2(a) are statutory appeals.

There will be a direction to the 2nd respondent to WP(C).No.18852 OF 2024

consider Exts.P3 and P3(a) stay petitions, as

expeditiously as possible, at any rate, within a

period of two months from the date of receipt of a

copy of this judgment. Till orders are passed on the

stay petitions, all recovery proceedings pursuant to

Exts.P1 and P1(a) shall be deferred.

The writ petition is disposed of with the above

direction.

Sd/-

MURALI PURUSHOTHAMAN JUDGE

SPR WP(C).No.18852 OF 2024

APPENDIX

PETITIONER'S EXHIBITS:-

EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DTD. 23-03-2021. EXHIBIT P1 (a) COPY OF PENALTY ORDER ISSUED BY THE 1ST RESPODNENT FOR THE YEAR 2018-19 DTD. 08-02-2022.

EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 11-04- 2022.

EXHIBIT P2 (a) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 11-04- 2022.

EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 28-02-2022.

EXHIBIT P3 (a) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 28-02-2022.

EXHIBIT P4 COPY OF LETTER ISSUED BY THE 3RD RESPONDENT DTD. 15-05-2024. EXHIBIT P5 COPY OF JUDGMENT IN WPC NO. 29879/2023 OF THIS HON'BLE COURT DTD. 20-09-2023.