The Kerala High Court directed to decide stay application in the matter of non-filing of return of income under Section 139 of the Income Tax Act, 1961.
The present writ petition has been filed seeking various prayers, including the prayer for a writ of mandamus commanding the respondents to keep in abeyance coercive proceedings pursuant to assessment order pending disposal of appeal and stay application, etc.
The petitioner is an assessee under the provisions of the Income Tax Act, 1961 and is engaged in carrying out the business of an advertising agency under the name and style “Yesgo Advertising Media”. The petitioner did not file return of its income under Section 139 of the Income Tax Act for the assessment year 2017-18.
The petitioner neither filed ITR nor furnished report of audit in prescribed Form before the due date as prescribed under the provisions of Section 44AB of the Income Tax Act.
A notice under Section 148 of the Income Tax Act was issued to the petitioner directing him to file return within a period of 30 days from the service of the notice. Despite receipt of the said notice, the petitioner did not file his return of income in compliance of the notice under Section 148 of the Income Tax Act. Thereafter, notice under Section 142(1) of the Income Tax Act was issued. But, no response came from the petitioner in response to the said notice under Section 142(1) of the Income Tax Act.
A Single Bench of Justice Dinesh Kumar Singh observed that “The petitioner has approached this Court in the present writ petition as this Court is exercising the parallel jurisdiction with the appellate authority. But, no such jurisdiction can be exercised under Article 226 of the Constitution of India. However, it is incumbent upon the appellate authority to decide the stay application of the petitioner, at the earliest.”
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