Alukkas Jewellery v. DCIT, Kannur / CIT (Appeals), Kozhikode
[Citation -2020-LL-0214-85]

Citation 2020-LL-0214-85
Appellant Name Alukkas Jewellery
Respondent Name DCIT, Kannur / CIT (Appeals), Kozhikode
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 14/02/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags application for stay • demand notice • interim stay
Bot Summary: No.4318 OF 2020 -2- JUDGMENT The sole grievance of the petitioner in the present case is that against assessment order in Ext.P1 dated 30.12.2019 pertaining to assessment year 2017-18 preferred appeal dated 21.01.2020 Ext.P2. However, in the meantime the demand notice dated 12.02.2020 has been issued thus the predicament of the petitioner is writ large as on same day an application for stay has been filed. Without expressing anything on the merits of the matter, I dispose of this writ petition with a direction to the 1st respondent to consider the prayer in Ext.P4 application for stay, till the pendency of the appeal within a period of two weeks from the date of receipt of a certified copy of this judgment. However till such time there shall be an interim stay of Ext.P3. WP(C). It is made clear that the stay of Ext.P3 is only till the interim application is disposed of in accordance with law.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, 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: 1 DEPUTY COMMISSIONER OF INCOME TAX, OFFICE OF DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, INCOME TAX DEPARTMENT, CHOVVA.P.O, KANNUR-670006 2 COMMISSIONER OF INCOME TAX(APPEALS) OFFICE OF COMMISSIONER OF INCOME TAX(APPEALS), KOZHIKODE .P.O, KOZHIKODE-673001 OTHER PRESENT: SRI JOSWINSON, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4318 OF 2020 -2- JUDGMENT sole grievance of petitioner in present case is that against assessment order in Ext.P1 dated 30.12.2019 pertaining to assessment year 2017-18 preferred appeal dated 21.01.2020 Ext.P2. However, in meantime demand notice dated 12.02.2020 has been issued thus predicament of petitioner is writ large as on same day application for stay has been filed. But there is no redressal of grievance. 2. Without expressing anything on merits of matter, I dispose of this writ petition with direction to 1st respondent to consider prayer in Ext.P4 application for stay, till pendency of appeal within period of two weeks from date of receipt of certified copy of this judgment. However till such time there shall be interim stay of Ext.P3. WP(C).No.4318 OF 2020 -3- 3. It is made clear that stay of Ext.P3 is only till interim application is disposed of in accordance with law. This writ petition is disposed of accordingly. Sd/- AMIT RAWAL JUDGE vv WP(C).No.4318 OF 2020 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT(2017- 2018) EXHIBIT P1(A) TRUE COPY OF DEMAND NOTICE ISSUED BY 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT (2017-2018) EXHIBIT P3 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT TO PETITIONER EXHIBIT P4 TRUE COPY OF STAY APPLICATION FILED BY PETITIONER BEFORE 1ST RESPONDENT TRUE COPY PA TO JUDGE Alukkas Jewellery v. DCIT, Kannur / CIT (Appeals), Kozhikode
Report Error