Wp(C)/4318/2020 Of Alukkas Jewellery v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 14TH DAY OF FEBRUARY 2020 / 25TH MAGHA, 1941 WP(C).No.4318 OF 2020(L) PETITIONER: ALUKKAS JEWELLERY,CITY CENTER, FORT ROAD, KANNUR-670001 REPRESENTED BY ITS MANAGING PARTNER -A.V.FRANCIS BY ADV. SRI.R.JAIKRISHNA RESPONDENTS: 1DEPUTY COMMISSIONER OF INCOME TAX,OFFICE OF DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, INCOME TAX DEPARTMENT, CHOVVA.P.O, KANNUR-670006 OFFICE OF DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2COMMISSIONER OF INCOME TAX(APPEALS)OFFICE OF THE COMMISSIONER OF INCOME TAX(APPEALS), KOZHIKODE .P.O, KOZHIKODE-673001 OTHER PRESENT: SRI JOSWINSON,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON14.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The sole grievance of the petitioner in the present case is that against assessment order inExt.P1 dated 30.12.2019 pertaining to assessmentyear 2017-18 preferred appeal dated 21.01.2020Ext.P2. However, in the meantime the demand noticedated 12.02.2020 has been issued thus thepredicament of the petitioner is writ large as on sameday an application for stay has been filed. But there isno redressal of grievance. 2.Without expressing anything on themerits of the matter, I dispose of this writ petitionwith a direction to the 1[st] respondent to consider theprayer in Ext.P4 application for stay, till the pendencyof the appeal within a period of two weeks from thedate of receipt of a certified copy of this judgment.However till such time there shall be an interim stayof Ext.P3. 3.It is made clear that the stay of Ext.P3 isonly till the interim application is disposed of inaccordance with law. This writ petition is disposed of accordingly. Sd/-AMIT RAWALJUDGE vv APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT(2017-2018) EXHIBIT P1(A)TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT EXHIBIT P2TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (2017-2018) EXHIBIT P3 TRUE COPY OF THE NOTICE ISSUED BY 1ST RESPONDENT TO THE PETITIONER EXHIBIT P4 TRUE COPY OF THE STAY APPLICATION FILED BY THE PETITIONER BEFORE THE 1STRESPONDENT