Wp(C)/7417/2019 Of Roshan Food Exports Private Limitedd v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY ,THE 12TH DAY OF MARCH 2019 / 21ST PHALGUNA, 1940WP(C).No. 7417 of 2019 PETITIONER/S: ROSHAN FOOD EXPORTS PRIVATE LIMITED,1194, JETTY ROAD, EDAKOCHI, ERNAKULAM, KERALA - 682 002, REPRESENTED BY ITS MANAGING DIRECTOR:SADATH MOHAMMED. BY ADVS.SRI.BLAZE K.JOSESMT.SANTHA O.K. RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS),G-51,PARAPILLY LANE, MANORAMA JUNCTION ,GIRI NAGAR, PANAMPILLY NAGAR, KOCHI, KERALA - 6820362THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1),CENTRAL REVENUE BUILDING, I.S PRESS RD, KACHERIPADY, KOCHI, KERALA - 682 018 SRI. JOSE JOSEPH, CGSC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, as against the reassessment orderissued under the Income Tax Act, preferred an appeal. Theappeal is pending before the first respondent. It appearsthat the assessing authority is directing the petitioner todeposit 20% towards granting stay Ext.P5 is the said order.Notwithstanding the above order, the appellate authorityshall pass orders on the stay application within a periodof two months after hearing the petitioner. Till then,recovery pursuant to the impugned order in the appeal shallbe deferred. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUEJUDGE SPR APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE OBJECTION DATED 13.12.2018 BY THE PETITIONER AGAINST RE OPENING OF THE ASSESSMENT UNDER SECTION 14713.12.2018 BY THE PETITIONER AGAINST RE OPENING OF THE ASSESSMENT UNDER SECTION 147 EXHIBIT P2A TRUE COPY OF THE RE ASSESSMENT ORDER BY THE 2ND RESPONDENT DATED 27.12.2018THE 2ND RESPONDENT DATED 27.12.2018 EXHIBIT P3A TRUE COPY OF THE NOTICE DATED 27.12.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 274 R/W 271(1) (C) OF THE INCOME TAX ACT 1961.ISSUED BY THE 2ND RESPONDENT UNDER SECTION 274 R/W 271(1) (C) OF THE INCOME TAX ACT 1961. EXHIBIT P4A TRUE COPY OF THE APPEAL FILED AGAINST THERE ASSESSMENT ORDER OF THE 2ND RESPONDENT HAVING AN ACKNOWLEDGMENT NUMBER 416636731040219RE ASSESSMENT ORDER OF THE 2ND RESPONDENT HAVING AN ACKNOWLEDGMENT NUMBER 416636731040219 EXHIBIT P5A TRUE COPY OF THE DEMAND NOTICE DATED 11.2.2019 BY ISSUED BY THE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2(1)11.2.2019 BY ISSUED BY THE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2(1) EXHIBIT P6A TRUE COPY OF THE STAY APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENTDATED 27.2.2019 HAVING THE ACKNOWLEDGEMENT NUMBER 169781810216.BY THE PETITIONER BEFORE THE 1ST RESPONDENTDATED 27.2.2019 HAVING THE ACKNOWLEDGEMENT NUMBER 169781810216. RESPONDENT'S/S EXHIBITS: NIL.