Kerala High Court
Rajakumari Shopping Private Limited vs Union Of India on 23 December, 2025
2025:KER:98806
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. 48333 OF 2025
PETITIONER/S:
RAJAKUMARI SHOPPING PRIVATE LIMITED
AMC 11/1556, CITY PLAZA, MAIN ROAD ATTINGAL,
THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING
DIRECTOR - MR. NIZARUDEEN, PIN - 695101
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)
INCOME TAX DEPARTMENT, I.S. PRESS ROAD, KOCHI,
ERNAKULAM, PIN - 682018
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:98806
WP(C) NO.48333 OF 2025
2
S.MANU, J
-----------------------------------
W.P(C) No.48333 of 2025
-------------------------------------------
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:98806 WP(C) NO.48333 OF 2025 3 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:98806 WP(C) NO.48333 OF 2025 4 APPENDIX OF WP(C) NO. 48333 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 2019-20 Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 16.10.2025 FILED BY THE PETITIONER AGAINST EXHIBIT P1 ORDER OF PENALTY Exhibit P3 TRUE COPY OF THE ELECTRONIC ACKNOWLEDGMENT (BEARING NO.
170162090161025) DATED 16.10.2025 GENERATED AT THE TIME OF E-FILING OF EXHIBIT P2 APPEAL Exhibit P4 TRUE COPY OF THE STAY APPLICATION DATED 17.10.2025 FILED BY THE PETITIONER IN EXHIBIT P2 APPEAL BEFORE THE 3RD RESPONDENT