Wp(C)/4968/2019 Of M/S.arafa Jewellery v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 14TH DAY OF MARCH 2019 / 23RD PHALGUNA, 1940WP(C).No.4968 of 2019 PETITIONER/S: M/S.ARAFA JEWELLERY, CHARIZ PLAZA, NEYYATTINKARA ROAD, KATTAKADA, TRIVANDRUM-695572, REPRESENTED BY ITS MANAGING PARTNER, K. ABDUL SALAM. BY ADV. SRI.K.J.ABRAHAM RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AAYAKAR, NEAR KARBALA JUNCTION, KOLLAM-691001.CENTRAL CIRCLE, AAYAKAR, NEAR KARBALA JUNCTION, KOLLAM-691001. 2THE COMMISSIONER OF INCOME TAX (APPEALS)-III,PARAPILLY LANE, MANORAMA JUNCTION, PANAMPILLY NAGAR, COCHIN-682036.PARAPILLY LANE, MANORAMA JUNCTION, PANAMPILLY NAGAR, COCHIN-682036. BY SRI.JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, impugning Ext.P1 assessmentorder under the Income Tax Act, filed Ext.P2 appealbefore the second respondent. The petitioner alsofiled Ext.P5 stay application. In view of the above, there shall be adirection to the second respondent to take adecision on Ext.P5 stay application within twomonths. Till then, recovery proceedings pursuant tothe impugned order in the appeal shall be kept inabeyance. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE WP(C).No.4968/2019 3 PETITIONER'S/S EXHIBITS: APPENDIX EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER U/S.143(3) DATED 28.12.2018 FOR THE ASSESSMENT YEAR 2016-17. EXHIBIT P2TRUE COPY OF THE APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2016-17 DATED 9.1.19.EXHIBIT P3TRUE COPY OF THE COMMUNICATION NO-ARREAR/CURRENT DEMAND/COLLECTION & RECOVERY/2018-19 DATED 11.02.2019. EXHIBIT P4TRUE COPY OF THE STAY PETITION SUBMITTED BEFORE THE 1ST RESPONDENT DATED 15.02.2019. EXHIBIT P5TRUE COPY OF THE STAY PETITION FOR THE YEAR2016-17 DATED 06.03.2019 FILED BEFORE THE SECOND RESPONDENT. RESPONDENTS EXHIBITS: NIL. //TRUE COPY// P.A.TO JUDGE