Wp(C)/22855/2021 Of 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 PURUSHOTHAMAN TUESDAY, THE 26 DAY OF OCTOBER 2021 / 4TH KARTHIKA, 1943WP(C) NO. 22855 OF 2021 PETITIONER: M/S. D.C. MILLS PVT. LTD.,REGD. OFFICE BUILDING NO.134/1, VALAVANADU, KALAVUR P. O., ALAPPUZHA DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR. BY ADV SRI. V.S. AFSAL KHAN RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE,INCOME TAX DEPARTMENT, WARD 1 & TPS, ALAPPUZHA, PIN – 688 501.INCOME TAX DEPARTMENT, WARD 1 & TPS, ALAPPUZHA, PIN – 688 501.2THE ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTER, INCOME TAX DEPARTMENT, NEW DELHI, PIN - 110 034. NATIONAL FACELESS ASSESSMENT CENTER, INCOME TAX DEPARTMENT, NEW DELHI, PIN - 110 034. 3THE COMMISSIONER OF INCOME TAX APPEALS,KOTTAYAM, PINCODE - 686 001. KOTTAYAM, PINCODE - 686 001. 4JURISDICTIONAL CHIEF COMMISSIONER OF INCOME TAX,INCOME TAX DEPARTMENT, ERNAKULAM, KOCHI - 682 018.INCOME TAX DEPARTMENT, ERNAKULAM, KOCHI - 682 018. SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON26.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Challenging Ext.P12 order of penalty under Section 270A of the Income Tax Act, 1961 passed by the 2[nd]respondent, the petitioner has preferred Ext.P13 appealand Ext.P15 stay petition before the 3[rd] respondent. Thelimited prayer of the petitioner is for consideration ofExt.P15 stay petition pending disposal of Ext.P13 appealpreferred before the 3[rd] respondent. 2. Heard the learned counsel for the petitioner and the learned Standing Counsel for the Income TaxDepartment. 3. In the facts and circumstances of the case, there will be a direction to the 3[rd] respondent or the appropriateAuthority to consider Ext.P15 stay petition with notice tothe petitioner, within a period of one month from the dateof receipt of a copy of the judgment. Till such orders arepassed on Ext.P15 stay petition, there will be an interim 3 stay of all further proceedings pursuant to Exts.P12 and P14. The writ petition is disposed of with the abovedirection. Sd/- MURALI PURUSHOTHAMAN JUDGE SPR APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1 TRUE COPY OF THE CERTIFICATE OF COIR AWARD 2007-2008.AWARD 2007-2008. EXHIBIT P2 TRUE COPY OF THE CERTIFICATE OF COIR AWARD 2012-2013.AWARD 2012-2013. EXHIBIT P3TRUE COPY OF THE CERTIFICATE OF COIR AWARD 2013-2014.AWARD 2013-2014. EXHIBIT P4 TRUE COPY OF THE EXTRACT OF POSSESSION CERTIFICATE OF THE STATE BANK OF INDIA DATED 10.06.2016. CERTIFICATE OF THE STATE BANK OF INDIA DATED 10.06.2016. EXHIBIT P5 TRUE COPY OF THE RELEVANT PART OF THE ASSESSMENT ORDER DATED 26.12.2019 ISSUED BY THE 1ST RESPONDENT. ASSESSMENT ORDER DATED 26.12.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6 TRUE COPY OF THE NOTICE DATED 26.12.2019 SERVED BY THE 1ST RESPONDENT26.12.2019 SERVED BY THE 1ST RESPONDENT ITS REGISTERED MAIL ID. EXHIBIT P7 TRUE COPY OF THE LETTER DATED 06.01.2021 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P8 TRUE COPY OF THE REPLY DATED 22.01.2021BY THE COMPANY. BY THE COMPANY. EXHIBIT P9 TRUE COPY OF THE RECTIFICATION ORDER DATED 13.04.2021.DATED 13.04.2021. EXHIBIT P10 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 03.05.2021 FOR PENALTY UNDER SECTION 270A OF THE INCOME TAX ACT, 1961 ISSUED BY THE 2ND RESPONDENT. DATED 03.05.2021 FOR PENALTY UNDER SECTION 270A OF THE INCOME TAX ACT, 1961 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P11 TRUE COPY OF THE ORDER G.O.(RT) NO.459/2021/DMD DATED 07.06.2021. EXHIBIT P12 TRUE COPY OF THE ORDER DATED 07.08.2021ISSUED BY THE 2ND RESPONDENT. ISSUED BY THE 2ND RESPONDENT. EXHIBIT P13 TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE COMPANY BEFORE THE 3RD RESPONDENT DATED 02.09.2021. EXHIBIT P14 TRUE COPY OF THE LETTER NO.ITBA/COM/F/17/2021-22/1036218070(1) DATED 07.10.2021 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P9 TRUE COPY OF THE RECTIFICATION ORDER DATED 13.04.2021.DATED 13.04.2021. EXHIBIT P10 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 03.05.2021 FOR PENALTY UNDER SECTION 270A OF THE INCOME TAX ACT, 1961 ISSUED BY THE 2ND RESPONDENT. DATED 03.05.2021 FOR PENALTY UNDER SECTION 270A OF THE INCOME TAX ACT, 1961 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P11 TRUE COPY OF THE ORDER G.O.(RT) NO.459/2021/DMD DATED 07.06.2021. EXHIBIT P12 TRUE COPY OF THE ORDER DATED 07.08.2021ISSUED BY THE 2ND RESPONDENT. ISSUED BY THE 2ND RESPONDENT. EXHIBIT P13 TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE COMPANY BEFORE THE 3RD RESPONDENT DATED 02.09.2021. EXHIBIT P14 TRUE COPY OF THE LETTER NO.ITBA/COM/F/17/2021-22/1036218070(1) DATED 07.10.2021 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P15TRUE COPY OF THE STAY PETITION FILED BYTHE COMPANY BEFORE THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS:- NIL.