Two Days’ Time Given to File Reply to SCN under Income Tax Act: Kerala HC directs to file Stay Application [Read Order]

The Kerala High Court directed to file stay application in the matter as only two days’ time was given to file reply to the Show cause notice (SCN) under the Income Tax Act, 1961.

The petitioner in the present matter is Vembanad Bottling Company. The present writ petition has been filed under Article 226 of the Constitution of India impugning the assessment order and penalty notice, against which the petitioner has already filed appeals before the competent authority and the same are pending consideration.

The counsel for the petitioner submitted that the petitioner was granted only two days’ time to file reply to the show cause notice dated 25.03.2023. Be that as it may, the petitioner has approached the appellate authority under the provisions of the Income Tax Act, 1961.

A Single Bench of Justice Dinesh Kumar Singh observed that “I do not find any ground to keep this writ petition pending before this Court. Therefore, this writ petition is disposed of, with liberty to the petitioner to file stay applications in the pending appeals online and if they are facing any difficulties, they may file the applications before the jurisdictional assessing officer, who will transmit it to the concerned appellate authority.

The Court further directed that the petitioner may file the application within a period of seven days from today. The interim order granted by the High Court on 14.06.2023 shall remain in operation for a period of fifteen days.

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates