IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, 02 ND DAY OF MARCH 2020 / 12TH PHALGUNA, 1941 WP(C). No. 6141 OF 2020(P) PETITIONER: ALKANZ MONEY EXCHANGE PRIVATE LIMITED 551, WARD XII KALLIPARAMPIL MEMORIAL BUILDING, KAIPAMANGALAM P. O., MOONNUPEEDIKA, THRISSUR-680681, REPRESENTED BY ITS MANAGING DIRECTOR. BY ADV. SRI. K. I. MAYANKUTTY MATHER RESPONDENTS: 1 INCOME TAX OFFICER WARDI/I, AAYAKARBHAVAN, INCOME TAX OFFICE, SAKTHAN THAMPURAN NAGAR, THRISSUR H. P. O., THRISSUR-680001. 2 COMMISSIONER OF INCOME TAX(APPEALS), OFFICE OF COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, INCOME TAX OFFICE, SAKTHAN THAMPURAN NAGAR, THRISSUR H. P. O., THRISUSR-680001. SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.6141 OF 2020(P) 2 JUDGMENT petitioner in instant writ petition has challenged impugned order Ext.P5 dated 30.01.2020 whereby 1st respondent ie. Income Tax Officer has granted conditional order of stay directing petitioner to deposit 20% of demanded amount up to 10.02.2020. learned counsel for petitioner attempted to raise certain points on merits of matter, but I do not deem it to be appropriate as it could be matter of arguments pending appeals. reasoning assigned in impugned order imposing condition of 20% apparently appears to be correct. Without expressing any opinion on merits and with rider that any observation of this Court will not be construed as expression of opinion in pending appeal, I enlarge time upto 10.03.2020 for complying with condition above mentioned. writ petition, with aforementioned observation, will stand disposed of. Sd/- AMIT RAWAL nak JUDGE WP(C).No.6141 OF 2020(P) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF PRE- ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF REPLY FILED BY PETITIONER IN RESPONSE TO PRE- ASSESSMENT NOTICE. EXHIBIT P2 TRUE COPY OF REPLY GIVEN BY PETITIONER TO PRINCIPAL DIRECTOR OF INCOME TAX. EXHIBIT P3 TRUE COPY OF ASSESSMENT ORDER PASSED BY 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT. EXHIBIT P5 TRUE COPY OF CONDITIONAL ORDER OF STAY PASSED BY 1ST RESPONDENT. EXHIBIT P6 TRUE COPY OF CIRCULAR NO.27/2019 ISSUED BY CENTRAL BOARD OF DIRECT TAXES. TRUE COPY P.A TO JUDGE Alkanz Money Exchange Private Limited v. ITO, Ward-I/I, Thrissur / CIT (Appeals), Thrissur