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Kerala High Court
Rajakumari Total Shopping Pvt. Ltd vs Union Of India on 23 December, 2025
2025:KER:98835
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE S.MANU
TUESDAY, THE 23RD DAY OF DECEMBER 2025 / 2ND POUSHA, 1947
WP(C) NO. 48317 OF 2025
PETITIONER/S:
RAJAKUMARI TOTAL SHOPPING PVT. LTD.
NP XIV/723, NEAR SABITH HOTEL, N.H. ROAD, KALLAMBALAM,
THIRUVANANTHAPURAM REPRESENTED BY ITS MANAGING
DIRECTOR- MR. NIZARUDEEN., PIN - 695605
BY ADVS.
SHRI.RAJA KANNAN
SHRI.M.GOPIKRISHNAN NAMBIAR
SHRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SRI.KURYAN THOMAS
SHRI.PAULOSE C. ABRAHAM
SMT.VARSHA S. NAMBIAR
SMT.RINI ANNA KURIAN
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY ITS REVENUE SECRETARY, MINISTRY OF
FINANCE, NEW DELHI, PIN - 110004
2 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE, AAYAKAR BHAWAN, KAWDIAR PO,
THIRUVANANTHAPURAM, PIN - 695003
3 THE COMMISSIONER OF INCOME TAX (APPEALS)
THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX
DEPARTMENT, I.S. PRESS ROAD, KOCHI, ERNAKULAM, PIN -
682018
BY ADVS.
SMT.O.M.SHALINA, DSGI
SRI.JOSE JOSEPH, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.12.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:98835
WP(C) NO.48317 OF 2025
2
S.MANU, J
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W.P(C) No.48317 of 2025
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Dated this the 23rd day of December, 2025
JUDGMENT
Aggrieved by Ext.P1 order, the petitioner has filed
statutory appeal before the Appellate Commissioner concerned.
Application for staying recovery has also been filed. It is submitted
by the learned counsel for the petitioner that the appeal and the
application for the stay have not been considered by the Appellate
Authority so far. Though, a challenge is raised against the
imposition of penalty also, the learned counsel for the petitioner
submitted that the petitioner will be satisfied, if coercive
proceedings are directed to be kept in abeyance till an order is
passed by the Appellate Commissioner in the application for stay.
2. Heard the learned Standing Counsel for the
Income Tax Department as also the Central Government Counsel
for the Union of India.
3. In the nature of the limited relief sought at the
time of hearing, this Writ Petition is disposed of directing the 3 rd
respondent to take up the appeal and application for stay filed by
the petitioner and pass appropriate orders in accordance with law.
2025:KER:98835
WP(C) NO.48317 OF 2025
Till order is passed by the 3 rd
respondent in the application for
stay, no coercive proceedings shall be initiated against the
petitioner.
This Writ Petition is disposed of accordingly.
Sd/-
S.MANU
JUDGE
SSG
2025:KER:98835
WP(C) NO.48317 OF 2025
APPENDIX OF WP(C) NO. 48317 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER OF PENALTY DATED
19.09.2025 ISSUED BY THE 2ND RESPONDENT
UNDER SECTION 271AAB OF THE ACT, FOR THE
A.Y 2017-18
Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM
(WITHOUT ANNEXURES) DATED 14.10.2025
FILED BY THE PETITIONER AGAINST EXHIBIT
P1 ORDER OF PENALTY
Exhibit P3 THE TRUE COPY OF THE ELECTRONIC
ACKNOWLEDGMENT (BEARING NO.
145413250141025) DATED 14.10.2025
GENERATED AT THE TIME OF E-FILING OF
EXHIBIT P2 APPEAL
Exhibit P4 TRUE COPY OF THE STAY APPLICATION DATED
14.10.2025 FILED BY THE PETITIONER IN
EXHIBIT P2 APPEAL BEFORE THE 3RD
RESPONDENT
