Kerala High Court
Quality Mart vs The Central Board Of Direct Taxes on 31 May, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
FRIDAY, THE 31ST DAY OF MAY 2024 / 10TH JYAISHTA, 1946
WP(C) NO. 19630 OF 2024
PETITIONER/S:
QUALITY MART
TC 48/471 5 6 7 TC 48/471 9 JUBILEE NAGAR,
MANACAUD PO KALLATTUMUKKU,
THIRUVANANTHAPURAM REPRESENTED BY ITS
MANAGING PARTNER ABDUL HACKIM, PIN - 695009
BY ADVS.
K.P.PRADEEP
T.T.BIJU
T.THASMI
M.J.ANOOPA
RESPONDENTS:
1 THE CENTRAL BOARD OF DIRECT TAXES
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK , NEW DELHI
REPRESENTED BY ITS CHAIRMAN, PIN - 110001
2 ADDITIONAL COMMISSIONER OF INCOME TAX
ASSESSMENT UNIT, INCOME TAX DEPARTMENT NATIONAL
FACELESS ASSESSMENT CENTRE, DELHI ROOM NO. 401,
2ND FLOOR, E-RAMP,JAWAHARLAL NEHRU STADIUM,
DELHI, PIN - 110003
3 COMMISSIONER OF INCOME TAX (APPEALS)
NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI,
ROOM NO. 401, 2ND FLOOR, E-RAMP,JAWAHARLAL
NEHRU STADIUM, DELHI, PIN - 110003
BY SC. SRI. CHRISTOPHER ABRAHAM.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 31.05.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P(C).No.19630 OF 2024
2
JUDGMENT
The petitioner is an assessee under the
Income Tax Act, 1961. Against Ext.P2
assessment order passed under Section 147 of
the Income Tax Act for the assessment year
2018-19 the petitioner has preferred Ext.P3
appeal under Section 246 A of the Act. The
appeal has been filed along with an application for
condonation of delay. The petitioner has also filed
Ext.P4 stay petition.
2. The grievance of the petitioner is that
during the pendency of Ext.P3 appeal steps are
being taken for realisation of the amount under
Ext.P2.
Since Ext.P3 is a statutory appeal, there will
be a direction to the 3rd respondent to consider
W.P(C).No.19630 OF 2024
the application of the petitioner for condonation of
delay in filing Ext.P3 appeal, as expeditiously as
possible. If the delay is condoned, the 3rd
respondent shall consider Ext.P4 stay petition, as
expeditiously as possible. The entire exercise
shall be completed within a period of two months
from the date of receipt of a copy of this
judgment. Till such time, the recovery
proceedings pursuant to Ext.P2 shall be deferred.
The writ petition is disposed of.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
al/-
W.P(C).No.19630 OF 2024
APPENDIX OF WP(C) 19630/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE INCOME TAX RETURN
ACKNOWLEDGMENT DATED 01-03-2023 FILED BY
THE PETITIONER FOR THE ASSESSMENT YEAR
2018-2019
Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER NO
ITBA/AST/S/147/2023-24/1061780166(1) DATED
29-02-2024 ISSUED BY THE 2ND RESPONDENT
Exhibit P3 TRUE COPY OF THE APPEAL DATED 16-05-2024
FILED FOR THE YEAR 2018-19 BEFORE THE
3RDRESPONDENT BY THE PETITIONER
Exhibit P4 TRUE COPY OF THE STAY PETITION DATED 16-
05-2024 SUBMITTED BY THE PETITIONER
BEFORE THE 3RD RESPONDENT
Exhibit P5 TRUE COPY OF THE DEMAND NOTICE NO
ITBA/AST/S/156/2023- 24/1061780225(1)
DATED 29-02-2024 ISSUED UNDER SECTION 156
OF THE INCOME TAX ACT, 1961, FOR THE
ASSESSMENT YEAR 2018-19 BY THE 2ND
RESPONDENT TO THE PETITIONER
Exhibit P6 TRUE COPY OF THE JUDGMENT IN WA NO 491 OF
2024 DATED 05-04-2024 PASSED BY THE
HON'BLE DIVISION BENCH
