Kerala High Court
Metro Gold vs Income Tax Officer, Ward 1 & Tps, … on 17 April, 2026
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
FRIDAY, THE 17TH DAY OF APRIL 2026 / 27TH CHAITHRA, 1948
WP(C) NO. 15307 OF 2026
PETITIONER/S:
METRO GOLD
(REPRESENTED BY ITS MANAGING PARTNER AHAMMAD
SAJID A, S/O ABDULLA, AGED 40 YEARS)
111/1344-A3 MAKWIN, M G ROAD, KASARAGOD,
KERALA, INDIA, PIN - 671121
BY ADVS.
SHRI.M.P.SHAMEEM AHAMED
SHRI.AHAMED IQBAL
SMT.SHABNAM KODALIL
SHRI.MOHAMMED FATHAH
SMT.K.REEHA KHADER
SHRI.SAIJESH A.
RESPONDENT/S:
1 INCOME TAX OFFICER, WARD 1 & TPS, KASARGOD
OFFICE OF INCOME TAX OFFICER, WARD 1 & TPS,
AAYAKAR BHAVAN, VIDYANAGAR, KASARGODE,
PIN - 671121
2 COMMISSIONER OF INCOME TAX (APPEALS), KOCHI
OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS),
KOCHI, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN,
ERNAKULAM, KERALA, PIN - 682018
BY ADVS.
SHRI.G.KEERTHIVAS, ADDITIONAL STANDING COUNSEL, INCOME TAX
DEPARTMENT
SHRI.HARIKUMAR G. (GOPINATHAN NAIR), ADDITIONAL STANDING COUNSEL,
INCOME TAX DEPARTMENT
OTHER PRESENT:
SRI. M. RAJEEV, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.04.2026, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2026:KER:33045
WP(C) No.15307 of 2026
2
JUDGMENT
The petitioner, as against Ext.P1 series of assessment
orders for the assessment years 2018-19 and 2019-20 under
the Income Tax Act 1961, has preferred Ext.P2 series of appeals
along with Ext.P3 series of stay petitions before the 2nd
respondent appellate authority. The petitioner contends that
during the pendency of the afore, coercive proceedings were
taken against, as evidenced by Ext.P4 notice. It is in such
circumstances that the petitioner has filed the captioned writ
petition.
2. I have heard the learned counsel for the petitioner
and the learned Standing Counsel for the revenue.
3. This writ petition would stand disposed of, directing
the appellate authority to consider and pass orders on the stay
petitions filed as above, within a period of four months from
today. Till such time as the stay petitions are disposed of,
coercive proceedings against the petitioner pursuant to Ext.P1
series of assessment orders and Ext.P4 notice shall be kept in
abeyance. The appellate authority shall also be at liberty to
dispose of the appeals, if it deems fit.
Sd/-
sab HARISANKAR V. MENON JUDGE 2026:KER:33045 WP(C) No.15307 of 2026 3
APPENDIX OF WP(C) NO. 15307 OF 2026
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE ASSESSMENT ORDER DATED
10.02.2026 FOR THE AY 2018-19
Exhibit P1(a) COPY OF THE ASSESSMENT ORDER DATED
23.02.2026 FOR THE AY 2020-21
Exhibit P2 COPY OF THE APPEAL FOR AY 2018-19
ALONG WITH ACKNOWLEDGEMENT DATED
13.03.2026
Exhibit P2(a) COPY OF THE APPEAL IN FORM 35 FOR AY
2020-21 ALONG WITH ACKNOWLEDGEMENT
DATED 25.03.2026
Exhibit P3 COPY OF THE STAY PETITION FILED FOR AY
2018-19 ALONG WITH ACKNOWLEDGEMENT
DATED 02.04.2026
Exhibit P3(a) COPY OF THE STAY PETITION FILED FOR AY
2020-21 ALONG WITH ACKNOWLEDGEMENT
DATED 02.04.2026
Exhibit P4 COPY OF THE NOTICE UNDER SECTION
221(1) OF THE INCOME TAX ACT, 1961
DATED 10.04.2026
