Wp(C)/10214/2020 Of Grand Jewellers v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE AMIT RAWAL MONDAY, THE 25 DAY OF MAY, 2020/4TH JYAISHTA, 1942 W.P(C).NO.10214OF 2020 PETITIONER GRAND JEWELLERS, 348/V P ADINJARAYIL BUILDINGS, M.C.ROAD, KOOTHATTUKULAM P.O, ERNAKULAM BY ADVOCATE SMT.LATHA RESPONDENTS: BY STANDING COUNSEL ADVOCATE SHRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION HAVING COME UP FOR ADMISSION ON25.05.2020, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: JUDGMENT Petitioner, a partnership firm preferred an appeal againstthe assessment order Ext.P1, accompanied by a stay applicationExt.P3. The grievance of the petitioner is that, during thependency of the appeal, notice of demand under Section 156 ofthe Income Tax Act was issued by the 1[st] respondent. Thepredicament of the petitioner is writ large as there is noadjudication on the stay application. It is in these circumstancesthe extra ordinary writ jurisdiction of this Court under Article226 has been preferred. 2. Issue notice before admission. Sri.Christopher Abraham, learned Standing Counsel appearing for the Income TaxDepartment submits that there would not be an aversion to theCommissioner of Income Tax Appeal, in case an appropriatedirection is issued for the adjudication of the stay application. 3. Having heard the learned counsel for the parties andappraised the paper book and without commenting on the meritsof the matter, I dispose of this writ petition with a direction to W.P.(C).No.10214/20 the 2[nd] respondent to take a call on the application Ext.P3preferred against the assessment order as expeditiously aspossible, within a period of one month from the date of receipt ofa copy of this judgment, after affording an opportunity ofhearing to the petitioner in accordance with law. Till such time,operation of Ext.P4 is ordered to be kept in abeyance. It is madeclear that the interim direction shall be operative only till theadjudication of the stay application. With the aforementioned direction, this writ petition isdisposed of. Sd/- AMIT RAWAL JUDGE jm/ APPENDIX PETITIONERS’ EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.ITBA/AST/S/143(3)/2019-2020/1022254176(1) ISSUED U/S. 143(3) OFTHE INCOME TAX ACT 1961, DATED 13/12/2019 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2017-2018. EXHIBIT P2THE TRUE COPY OF THE APPEAL IN FORM NO.35 ALONG WITH GROUNDS OF APPEAL FILEDBY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE EXT.P1 ORDER.NO.35 ALONG WITH GROUNDS OF APPEAL FILEDBY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE EXT.P1 ORDER. EXHIBIT P3THE TRUE COPY OF STAY PETITION FILED BY THE PETITIONER IN THE P2 APPEALS.THE PETITIONER IN THE P2 APPEALS. EXHIBIT P4THE TRUE COPY OF THE NOTICE OF DEMAND UNDER SECTION 156 OF INCOME TAX ACT 1961DATED 13/12/2019 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.UNDER SECTION 156 OF INCOME TAX ACT 1961DATED 13/12/2019 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.