Kerala High Court
Rajakumari Shopping Private Limited vs Union Of India on 19 December, 2025
2025:KER:98226
WP(C) No.47867 OF 2025
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
FRIDAY, THE 19TH DAY OF DECEMBER 2025 / 28TH AGRAHAYANA, 1947
WP(C) NO. 47867 OF 2025
PETITIONER/S:
RAJAKUMARI SHOPPING PRIVATE LIMITED,
AMC 11/1556, CITY PLAZA, MAIN ROAD ATTINGAL,
THIRUVANANTHAPURAM, REPRESENTED BY ITS 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 P.O.,
THIRUVANANTHAPURAM, PIN - 695003
3 THE COMMISSIONER OF INCOME TAX (APPEALS),
INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE
(NFAC), NEW DELHI, PIN - 110003
OTHER PRESENT:
SHRI. JOSE JOSEPH, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.12.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:98226
WP(C) No.47867 OF 2025
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JUDGMENT
The petitioner, who is an assessee under the Income Tax Act, has filed Ext.P2 appeal being aggrieved by Ext.P1 penalty order pertaining to the assessment year 2022-2023. Along with Ext.P2, Ext.P4 stay petition was also submitted.
2. Grievance of the petitioner is with regard to the recovery that is being pursued by the respondents, pending consideration of the appeal and the stay petition. This writ petition is submitted in such circumstances.
3. After hearing the learned counsel for the petitioner and the learned standing counsel for the respondents, I am inclined to dispose of this writ petition.
Accordingly, it is ordered that the 2 nd respondent shall take up Ext.P4 stay petition and pass appropriate orders thereon within a period of two months from the date of receipt of this judgment. Until such a decision is taken, the recovery proceedings pursuant to Ext.P1 shall be kept in abeyance.
Sd/-
ZIYAD RAHMAN A.A.
SM/19.12 JUDGE
2025:KER:98226
WP(C) No.47867 OF 2025
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APPENDIX OF WP(C) NO. 47867 OF 2025 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER OF PENALTY DATED 25.09.2024 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 271AAB OF THE ACT, FOR THE A.Y 2022- 23 Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 21.10.2024 FILED BY THE PETITIONER AGAINST EXHIBIT P1 ORDER OF PENALTY Exhibit P3 TRUE COPY OF THE ELECTRONIC ACKNOWLEDGMENT (BEARING NO. 623362200211024) DATED 21.10.2024 GENERATED AT THE TIME OF E-FILING OF EXHIBIT P2 APPEAL Exhibit P4 TRUE COPY OF THE STAY APPLICATION DATED 19.10.2024 FILED BY THE PETITIONER IN EXHIBIT P2 APPEAL BEFORE THE 3RD RESPONDENT Exhibit P5 TRUE COPY OF THE DEMAND NOTICE DATED 29.09.2025 ISSUED BY THE 2ND RESPONDENT RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE