Wp(C)/6546/2019 Of Atlas Jewellery Pvt. Ltd v. Commissioner Of Income Tax (Appeals)-1V

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY,THE 27TH DAY OF MARCH 2019 / 6TH CHAITHRA, 1941 WP(C).No. 6546 of 2019 PETITIONER/S: ATLAS JEWELLERY PVT. LTD.,XI/305H, OPP.CIAL, NEDUMBASSERY, ERNAKULAM DISTRICT - 683 572. BY ADVS.SRI.C.K.KARUNAKARANSMT.LEKSHMI P. NAIRSRI.ARJUN SATHISH KUMAR RESPONDENT/S: BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.)SRI.JOSE JOSEPH, SC, FOR INCOME TAX W.P.(C) No.6546/2019 OTHER PRESENT: SR. NAVNEETH N NATH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T Sri Karunakaran C.K., the Counsel appearing for the petitioner, submits that having regard to the order dated 25.03.2019 made bythe Commissioner of Income-Tax (Appeals)-I, the prayer in the writpetition for the present is not pressed. The counsel seeks liberty towork out the grievances, if any against the order dated 25.03.2019 inaccordance with law. The statement is placed on record, accepted by granting theliberty as prayed for. The writ petition is closed. Sd/- S.V.BHATTI JUDGE jjj W.P.(C) No.6546/2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF ASSESSMENT ORDER PASSED U/S. 144 R/S S.153A BY ASSISTANT COMMISSIONER INCOME TAX FOR THE ASSESSMENT YEAR 2013-14 DATED 30/12/2016.R/S S.153A BY ASSISTANT COMMISSIONER INCOME TAX FOR THE ASSESSMENT YEAR 2013-14 DATED 30/12/2016. EXHIBIT P2TRUE COPY OF APPEAL DATED 05/01/2019. EXHIBIT P2 ATRUE COPY OF PETITION FOR CONDONATION OF DELAY IN FILING THE APPEAL-1.Y.2013-14 DATED 05/01/2019.IN FILING THE APPEAL-1.Y.2013-14 DATED 05/01/2019. EXHIBIT P2 BTRUE COPY OF PETITION FOR STAY FOR COLLECTION OF DEMAND DATED 05/01/2019.DEMAND DATED 05/01/2019. EXHIBIT P2 CTRUE COPY OF THE ACKNOWLEDGMENT ISSUED FOR EXHIBIT P2 APPEAL, P2A AND P2B PETITIONS.EXHIBIT P2 APPEAL, P2A AND P2B PETITIONS. EXHIBIT P3TRUE COPY OF THE PENALTY ORDER DATED 26/05/2017 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TX UNDER S.271(1)(C) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2013-14.PASSED BY THE DEPUTY COMMISSIONER OF INCOME TX UNDER S.271(1)(C) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P4TRUE COPY OF APPEAL DATED 05/01/2019 FILED AGAINST EXHIBIT P3 PENALTY ORDER.AGAINST EXHIBIT P3 PENALTY ORDER. EXHIBIT P4 ATRUE COPY OF PETITION FOR CONDONATION OF DELAY IN FILING THE APPEAL-A.Y.2013-14 DATED 01/01/2019.IN FILING THE APPEAL-A.Y.2013-14 DATED 01/01/2019. EXHIBIT P4 BTRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF DEMAND DATED 07/01/2019.OF DEMAND DATED 07/01/2019. EXHIBIT P4 CTRUE COPY OF THE ACKNOWLEDGMENT ISSUED FOR EXHIBIT P4 APPEAL, P4 AND P4B PETITIONS.EXHIBIT P4 APPEAL, P4 AND P4B PETITIONS. EXHIBIT P5TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S. 144 R/S S.153 A, DATED 30/12/2016 PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX FOR THE ASSESSMENT YEAR 2014-15.144 R/S S.153 A, DATED 30/12/2016 PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX FOR THE ASSESSMENT YEAR 2014-15. W.P.(C) No.6546/2019 EXHIBIT P6TRUE COPY OF APPEAL DATED 05/01/2019 FILED AGAINST EXHIBIT P5 ASSESSMENT ORDER.AGAINST EXHIBIT P5 ASSESSMENT ORDER. EXHIBIT P6 ATRUE COPY OF PETITION FOR CONDONATION OF DELAY IN FILING THE APPEAL A.Y.2014-15 DATED 05/01/2019.IN FILING THE APPEAL A.Y.2014-15 DATED 05/01/2019. EXHIBIT P6 BTRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF DEMAND DATED 05/01/2019.OF DEMAND DATED 05/01/2019. EXHIBIT P6 CTRUE COPY OF THE ACKNOWLEDGMENT ISSUED FOR EXHIBIT P6 APPEAL P6A AND P6B PETITIONS.EXHIBIT P6 APPEAL P6A AND P6B PETITIONS. EXHIBIT P7TRUE COPY OF THE PENALTY ORDER DATED 26/05/2017 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX UNDER S.271(1)(C) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2014-15.PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX UNDER S.271(1)(C) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2014-15. EXHIBIT P6 ATRUE COPY OF PETITION FOR CONDONATION OF DELAY IN FILING THE APPEAL A.Y.2014-15 DATED 05/01/2019.IN FILING THE APPEAL A.Y.2014-15 DATED 05/01/2019. EXHIBIT P6 BTRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF DEMAND DATED 05/01/2019.OF DEMAND DATED 05/01/2019. EXHIBIT P6 CTRUE COPY OF THE ACKNOWLEDGMENT ISSUED FOR EXHIBIT P6 APPEAL P6A AND P6B PETITIONS.EXHIBIT P6 APPEAL P6A AND P6B PETITIONS. EXHIBIT P7TRUE COPY OF THE PENALTY ORDER DATED 26/05/2017 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX UNDER S.271(1)(C) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2014-15.PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX UNDER S.271(1)(C) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2014-15. EXHIBIT P8TRUE COPY OF APPEAL DATED 05/01/2019 FILED AGAINST EXHIBIT P7.AGAINST EXHIBIT P7. EXHIBIT P8 ATRUE COPY OF PETITION FOR CONDONATION OF DELAY IN FILING THE APPEAL A.Y.2014-15 DATED 01/01/2019.IN FILING THE APPEAL A.Y.2014-15 DATED 01/01/2019. EXHIBIT P8 BTRUE COPY OF THE PETITION FOR STY OF COLLECTION OF DEMAND DATED 07/01/2019.OF DEMAND DATED 07/01/2019. EXHIBIT P8 CTRUE COPY OF THE ACKNOWLEDGMENT ISSUED FOR EXHIBIT P8 APPEAL, P8A AND P8B PETITIONS.EXHIBIT P8 APPEAL, P8A AND P8B PETITIONS. EXHIBIT P9TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S. 144 R/S S.153 A, DATED 30/12/2016 PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX FOR THE ASSESSMENT YEAR 2015-16.144 R/S S.153 A, DATED 30/12/2016 PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT P10TRUE COPY OF APPEAL DATED 05/01/2019 FILED AGAINST EXHIBIT P9 ASSESSMENT ORDER.AGAINST EXHIBIT P9 ASSESSMENT ORDER. EXHIBIT P10 ATRUE COPY OF PETITION FOR CONDONATION OF DELAY IN FILING THE APPEAL A.Y.2015-16 DATED 05/01/2019.IN FILING THE APPEAL A.Y.2015-16 DATED 05/01/2019. EXHIBIT P10 BTRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF DEMAND DATED 05/01/2019.OF DEMAND DATED 05/01/2019. W.P.(C) No.6546/2019 EXHIBIT P10 CTRUE COPY OF THE ACKNOWLEDGMENT ISSUED FOR EXHIBIT P10 APPEAL, P10A AND P10B PETITIONS. EXHIBIT P11TRUE COPY OF THE PENALTY ORDER DATED 26/05/2017 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX UNDER S.271 AAB OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2015-16.PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX UNDER S.271 AAB OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT P12TRUE COPY OF APPEAL DATED 05/01/2019 FILED AGAINST EXHIBIT P11 PENALTY ORDER.AGAINST EXHIBIT P11 PENALTY ORDER. EXHIBIT P12 ATRUE COPY OF PETITION FOR CONDONATION OF DELAY IN FILING THE APPEAL A.Y.2015-16 DATED 01/01/2019.IN FILING THE APPEAL A.Y.2015-16 DATED 01/01/2019. EXHIBIT P12 BTRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF DEMAND DATED 07/01/2019.OF DEMAND DATED 07/01/2019. EXHIBIT P12 CTRUE COPY OF THE ACKNOWLEDGMENT ISSUED FOR EXHIBIT P12 APPEAL, P12 A AND P12 B PETITIONS.EXHIBIT P12 APPEAL, P12 A AND P12 B PETITIONS. EXHIBIT P13TRUE COPY OF WARRANT TO SALE OF EQUITY SHARES NO.TRO/CORP/KOCHI/ATLAS/2017-18 DATED 28/01/2019.NO.TRO/CORP/KOCHI/ATLAS/2017-18 DATED 28/01/2019. EXHIBIT P13 ATRUE COPY OF THE PROCLAMATION OF SALE NO.TRO(CORP)/KOCHI/ATLAS JEWELLERY/2018-19 DATED 28/01/2019.NO.TRO(CORP)/KOCHI/ATLAS JEWELLERY/2018-19 DATED 28/01/2019.