Wp(C)/19662/2023 Of M/S. D.c.mills Pvt.ltd v. The Assistant Commissioner Of Income Tax Circle

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMANFRIDAY, THE 24 DAY OF MAY 2024 / 3RD JYAISHTA, 1946WP(C) NO. 19662 OF 2023 PETITIONER: M/S. D.C.MILLS PVT.LTD.,REGD. OFFICE BUILDING NO.134/1, VALAVANADU, KALAVUR P. O, ALAPPUZHA DISTRICT, REPRESENTED BY ITS MANAGER ANILKUMAR. R., PIN – 688 522. BY ADVS.V.S.AFSAL KHANGEO GEORGE GRIGORYC.K.SAJI RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE,INCOME TAX DEPARTMENT, INCOME TAX DEPARTMENT, WARD 1 & TPS, ALAPPUZHA, PIN – 688 501. 2THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, ALAPPUZHA, PIN – 688 501. 3THE ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTER, INCOME TAX DEPARTMENT, NEW DELHI, PIN – 110 034. 4THE COMMISSIONER OF INCOME TAX (APPEALS),KOTTAYAM, PIN – 686 001.KOTTAYAM, PIN – 686 001. *ADDL.THE COMMISSIONER OF INCOME TAX (APPEALS)R5NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, NEW DELHI, PIN – 110 034.R5NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, NEW DELHI, PIN – 110 034. SRI. CYRIAC TOM THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 24.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Aggrieved by Ext.P12 penalty order and Ext.P13 notice under Section 156 of the Income Tax Act, 1961, the petitioner has preferred Ext.P14 appeal before theadditional 5[th] respondent. The petitioner has alsofiled Ext.P15 stay petition. 2. When the writ petition came up for further consideration today, the petitioner limits their prayerfor consideration of Ext.P14 appeal, expeditiously. 3.Heard the learned counsel for the petitioner and the learned Standing Counsel for therespondents. 4. Since Ext.P14 is a statutory appeal, there will be a direction to the additional 5[th] respondent toconsider Ext.P15 stay petition, as expeditiously aspossible. If there is delay in preferring Ext.P14appeal, the additional 5[th] respondent shall intimatethe petitioner about the same and the petitioner shall file necessary application for condonation of delay. If such an application for condonation of delay is filed,the same shall be considered, expeditiously and if thedelay is liable to be condoned, the stay petition shallbe heard, expeditiously. In case there is no delay infiling the appeal, Ext.P15 stay petition shall beconsidered, expeditiously. In any case, the entireexercise shall be completed within a period of threemonths from the date of receipt of a copy of thisjudgment. Till such time, all recovery steps pursuantto Exts.P12 and P13 shall be deferred. The writ petition is disposed of with the abovedirection. Sd/- MURALI PURUSHOTHAMAN JUDGE APPENDIX PETITIONER’S EXHIBITS:- EXHIBIT P1TRUE COPY OF THE CERTIFICATE OF COIRAWARD 2003-2004.AWARD 2003-2004. EXHIBIT P2TRUE COPY OF THE CERTIFICATE OF COIRAWARD 2005-2006.AWARD 2005-2006. EXHIBIT P3TRUE COPY OF THE CERTIFICATE OF COIRAWARD 2007-2008.AWARD 2007-2008. EXHIBIT P4TRUE COPY OF THE AUDITED FINANCIALSTATEMENT OF THE COMPANY PREPARED BYK.K.PADMANABHAN PILLAI & COMPANY DATED17.11.2021.STATEMENT OF THE COMPANY PREPARED BYK.K.PADMANABHAN PILLAI & COMPANY DATED17.11.2021. EXHIBIT P5TRUE COPY OF THE EXTRACT OF POSSESSIONNOTICE OF THE STATE BANK OF INDIAISSUED TO ONE OF THE DIRECTOR OF THECOMPANY.NOTICE OF THE STATE BANK OF INDIAISSUED TO ONE OF THE DIRECTOR OF THECOMPANY. EXHIBIT P6TRUE COPY OF THE ORDER NO.DMC3-391/2019DATED 01.10.2020 OF THE DISTRICTCOLLECTOR, ALAPPUZHA.DATED 01.10.2020 OF THE DISTRICTCOLLECTOR, ALAPPUZHA. EXHIBIT P7TRUE COPY OF THE NOTICE DATED 3.12.2019ISSUED BY THE 2ND RESPONDENT TO THEPETITIONER DATED 03.12.2019.ISSUED BY THE 2ND RESPONDENT TO THEPETITIONER DATED 03.12.2019. EXHIBIT P8TRUE COPY OF THE ASSESSMENT ORDER DATED03.12.2019 ISSUED BY THE 2ND RESPONDENT03.12.2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P5TRUE COPY OF THE EXTRACT OF POSSESSIONNOTICE OF THE STATE BANK OF INDIAISSUED TO ONE OF THE DIRECTOR OF THECOMPANY.NOTICE OF THE STATE BANK OF INDIAISSUED TO ONE OF THE DIRECTOR OF THECOMPANY. EXHIBIT P6TRUE COPY OF THE ORDER NO.DMC3-391/2019DATED 01.10.2020 OF THE DISTRICTCOLLECTOR, ALAPPUZHA.DATED 01.10.2020 OF THE DISTRICTCOLLECTOR, ALAPPUZHA. EXHIBIT P7TRUE COPY OF THE NOTICE DATED 3.12.2019ISSUED BY THE 2ND RESPONDENT TO THEPETITIONER DATED 03.12.2019.ISSUED BY THE 2ND RESPONDENT TO THEPETITIONER DATED 03.12.2019. EXHIBIT P8TRUE COPY OF THE ASSESSMENT ORDER DATED03.12.2019 ISSUED BY THE 2ND RESPONDENT03.12.2019 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.EXHIBIT P9TRUE COPY OF THE LETTER DATED03.12.2019 ISSUED BY THE 1ST RESPONDENTTO THE PETITIONER.03.12.2019 ISSUED BY THE 1ST RESPONDENTTO THE PETITIONER. EXHIBIT P10TRUE COPY OF THE NOTICE DATED30.07.2021ISSUEDBYTHE1STRESPONDENT.30.07.2021ISSUEDBYTHE1STRESPONDENT. EXHIBIT P11TRUE COPY OF THE REPLY DATED 14.08.2021FILED BY THE COMPANY BEFORE THE 3RDRESPONDENT.FILED BY THE COMPANY BEFORE THE 3RDRESPONDENT. EXHIBIT P12TRUE COPY OF THE ORDER DATED 24.09.2021UNDER SECTION 271 (1)(C) OF THE INCOMETAX ACT, 1961 ISSUED BY THE 3RDRESPONDENT TO THE PETITIONER.UNDER SECTION 271 (1)(C) OF THE INCOMETAX ACT, 1961 ISSUED BY THE 3RDRESPONDENT TO THE PETITIONER. EXHIBIT P13 TRUE COPY OF THE NOTICE DATED24.09.2021 UNDER SECTION 156 OF THEINCOME TAX ACT, 1961 ISSUED BY THE 3RDRESPONDENT TO THE PETITIONER24.09.2021 UNDER SECTION 156 OF THEINCOME TAX ACT, 1961 ISSUED BY THE 3RDRESPONDENT TO THE PETITIONER EXHIBIT P14TRUE COPY OF THE APPEAL MEMORANDUMDATED 11.12.2021 FILED BY THE COMPANYBEFORE THE 4TH RESPONDENT.DATED 11.12.2021 FILED BY THE COMPANYBEFORE THE 4TH RESPONDENT. EXHIBIT P15TRUE COPY OF THE STAY PETITION FILED O13/07/2023 BY THE PETITIONER BEFORE THEAPPELLATE AUTHORITY. RESPONDENTS EXHIBITS: NIL.