M/S.ARAFA JEWELLERY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

WP(C)/4968/2019HC KeralaKLHC01012967201914 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent, the Commissioner of Income Tax (Appeals)-III, to take a decision on the stay application (Ext.P5) within two months. Until such a decision is taken, the recovery proceedings initiated pursuant to the impugned assessment order (Ext.P1) shall be kept in abeyance. The writ petition is disposed of with these directions. The High Court did not decide on the merits of the assessment order or the appeal itself, but focused on the procedural aspect of the stay application.

What were the facts?

The petitioner, M/s. Arafa Jewellery, represented by its Managing Partner K. Abdul Salam, filed a writ petition before the High Court of Kerala. The petitioner was challenging an assessment order issued under the Income Tax Act, which was marked as Ext.P1. Following this, the petitioner filed an appeal before the second respondent, the Commissioner of Income Tax (Appeals)-III, as per Ext.P2. Concurrently, the petitioner also submitted a stay application, marked as Ext.P5, seeking a stay on the recovery proceedings related to the impugned assessment order.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to decide the stay application filed by the petitioner. The petitioner's contention is that they have filed an appeal against the assessment order and a stay application. They seek a direction from the High Court for the expeditious disposal of the stay application. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

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, 1940 WP(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: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYAKAR, NEAR KARBALA JUNCTION, KOLLAM-691001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS)-III, 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: WP(C).No.4968/2019 2

JUDGMENT The petitioner, impugning Ext.P1 assessment order under the Income Tax Act, filed Ext.P2 appeal before the second respondent. The petitioner also filed Ext.P5 stay application. In view of the above, there shall be a direction to the second respondent to take a decision on Ext.P5 stay application within two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.4968/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER U/S.143(3) DATED 28.12.2018 FOR THE ASSESSMENT YEAR 2016-17. EXHIBIT P2OF THE APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2016-17 DATED 9.1. 19. EXHIBIT P3OF THE COMMUNICATION NO- ARREAR/CURRENT DEMAND/COLLECTION & RECOVERY/2018-19 DATED 11.02.2019. EXHIBIT P4OF THE STAY PETITION SUBMITTED BEFORE THE 1ST RESPONDENT DATED 15.02.2019. EXHIBIT P5OF THE STAY PETITION FOR THE YEAR 2016-17 DATED 06.03.2019 FILED BEFORE THE SECOND RESPONDENT. RESPONDENTS EXHIBITS: NIL. //// P.A.TO JUDGE

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