Kerala High Court
Rajakumari Shopping Mall Llp vs The Assistant Commissioner Of Income ... on 9 January, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) NO. 502 OF 2025
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2025:KER:1395
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 9TH DAY OF JANUARY 2025 / 19TH POUSHA, 1946
WP(C) NO. 502 OF 2025
PETITIONER :
RAJAKUMARI SHOPPING MALL LLP
AMC 11/1556 CITY PLAZA, NH ROAD,
ATTINGAL, TRIVANDRUM REPRESENTED BY ITS
DESIGNATED PARTNER, SRI.NIZARUDEEN SHAHABUDEEN,
PIN - 695 101
BY ADVS.
ADITYA UNNIKRISHNAN
NIVEDITA A.KAMATH
BINISHA BABY
SARITHA K.S.
ANIL D. NAIR (SR.)
RESPONDENTS :
1 THE ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE, AAYKAR BHAWAN,
1ST FLOOR, KAWDIAR P.O., THIRUVANANTHAPURAM,
PIN - 695003
2 NATIONAL FACELESS ASSESSMENT CENTRE
2ND FLOOR, E.RAMP, JAWAHARLAL NEHRU STADIUM,
NEW DELHI, PIN - 110 003
* ADDITIONAL R3 IS IMPLEADED
3 THE COMMISSIONER OF INCOME TAX (APPEALS)-III,
ERNAKULAM
* ADDL.R3 IS SUO MUTO IMPLEADED AS PER ORDER DATED
09.01.2025.
WP(C) NO. 502 OF 2025
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2025:KER:1395
SHRI. JOSE JOSEPH, SENIOR STANDING COUNSEL, INCOME
TAX DEPARTMENT
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 09.01.2025, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO. 502 OF 2025
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2025:KER:1395
BECHU KURIAN THOMAS, J.
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W.P.(C).No.502 of 2025
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Dated this the 9th day of January, 2025
JUDGMENT
Pursuant to the proceedings initiated under Section 132 of the Income Tax Act, 1961 (for short, 'the Act'), an assessment order was issued for the year 2016-17, raising a demand of more than Rs.4.54 Crores. In the meantime, the penalty proceedings were initiated under Sections 271AAB(1A)(b) of the Act resulting in Ext.P3 order. Challenging the aforesaid penalty order, petitioner preferred an appeal before the Commissioner of Income Tax (Appeals)-III, Ernakulam. The said appeal is pending. In the meantime, an arrear notice has been issued as per Ext.P6. In the pending appeal, petitioner has already preferred a stay petition, which has not yet been considered. The limited relief now sought for by the petitioner is for a direction to quash Ext.P8 and also for a stay of all recovery proceedings till the disposal of the appeal.
2. I have heard Sri.Anil D.Nair, the learned Senior counsel instructed by Adv.Binisha Baby, learned counsel for the petitioner apart from Sri.Jose Joseph, the learned Senior Standing Counsel for the respondents.
3. Since petitioner's appeal is pending consideration and a stay petition has already been preferred, I am of the view that the writ petition can be disposed of directing speedy disposal of the stay petition. WP(C) NO. 502 OF 2025 4 2025:KER:1395 Accordingly, there will be a direction to the 3 respondent to rd dispose of Ext.P5 stay petition, 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 then, the proceedings initiated pursuant to Ext.P6 shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS, JUDGE RKM WP(C) NO. 502 OF 2025 5 2025:KER:1395 APPENDIX OF WP(C) 502/2025 PETITIONER'S EXHIBITS :
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 12.03.2024 PASSED BY THE 1ST RESPONDENT Exhibit P2 TRUE COPY OF THE ORDER DATED 05.09.2024 GRANTING INSTALMENTS BY THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF ORDER UNDER SECTION 271 AAB (1A), DATED 25.09.2024 Exhibit P4 TRUE COPY OF THE APPEAL MEMORANDUM FILED ON 21.10.2024 Exhibit P5 TRUE COPY OF THE STAY PETITION FILED AND PENDING BEFORE THE 2ND RESPONDENT DATED 19.10.2024 Exhibit P6 TRUE COPY OF THE LETTER DATED 04.12.2024 Exhibit P7 TRUE COPY OF THE LETTER DATED 17.12.2024 ALONG WITH THE APPLICATION Exhibit P8 TRUE COPY OF THE ORDER DATED 31.12.2024