Wp(C)/10497/2024 Of Thomas Muthoot v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 14 DAY OF MARCH 2024 / 24TH PHALGUNA, 1945WP(C) NO. 10497 OF 2024 PETITIONER/S: THOMAS MUTHOOT,AGED 56 YEARSS/O.MATHEW M THOMAS, MUTHOOT TOWERS, M.G.ROAD, ERNAKULAM, PIN - 682016BY ADVS.G.HARIKUMAR (GOPINATHAN NAIR)AKHIL SURESH RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS),III POORNIMA, 28/243, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI, PIN - 6820362DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AYAKAR BHAVAN, KOWDIAR P.O., TRIVANDRUM, PIN – 695003 BY SMT.SUSIE B VARGHESE, SR.SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The issues raised in this writ petition are covered by the judgment delivered today by this Courtin W.P.(C)No.10359 of 2024. Therefore, the findings inthe directions contained therein will apply to this caseas well. Ext.P12 order is set aside. The petitioner ispermitted time till 26.03.2024 to produce thedocuments specified in Ext.P10 notice and any otherdocument that he wishes to reply upon before theAppellate Authority. The Appellate Authority shallthereafter decide the matter afresh, after affording anopportunity of hearing to the petitioner. The writ petition is disposed of accordingly. Sd/- GOPINATH P., JUDGE APPENDIX OF WP(C) 10497/2024 PETITIONER EXHIBITSExhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ALONGWITH NOTICE OF DEMAND FOR AY 2020-21DATED 25.03.2022WITH NOTICE OF DEMAND FOR AY 2020-21DATED 25.03.2022 Exhibit P2 TRUE COPY OF THE RELAVANT PAGES OF APPEALTO THE 1ST RESPONDENT DATED 22.04.2022ALONG WITH STAY PETITIONTO THE 1ST RESPONDENT DATED 22.04.2022ALONG WITH STAY PETITION Exhibit P3 TRUE COPY OF THE JUDGMENT IN WP (C)NO.29118/2022 DATED 06.09.2022 OF THISHON'BLE COURTNO.29118/2022 DATED 06.09.2022 OF THISHON'BLE COURT Exhibit P4Exhibit P5 TRUE COPY OF THE NOTICE DATED 05.01.2023TRUE COPY OF THE LETTER TO THE 2NDRESPONDENT DATED 27.01.2023 WITHOUTANNEXURESTRUE COPY OF THE LETTER TO THE 2NDRESPONDENT DATED 27.01.2023 WITHOUTANNEXURES Exhibit P6 A TRUE COPY OF THE NOTICE DATED06.02.202306.02.2023 Exhibit P7 TRUE COPY OF THE LETTER TO THE 2NDRESPONDENT DATED 13.12.2022 ALONG WITHCASH FLOW STATEMENTTRUE COPY OF THE NOTICE U/S 250 OF IT ACTDATED 24.07.2023RESPONDENT DATED 13.12.2022 ALONG WITHCASH FLOW STATEMENTTRUE COPY OF THE NOTICE U/S 250 OF IT ACTDATED 24.07.2023 Exhibit P8 Exhibit P9Exhibit P10 TRUE COPY OF THE NOTICE DATED 05.09.2023A TRUE COPY OF THE NOTICE DATED12.10.2023A TRUE COPY OF THE NOTICE DATED12.10.2023 Exhibit P11TRUE COPY OF THE LETTER DATED 17.10.2023ISSUED TO THE 1ST RESPONDENTISSUED TO THE 1ST RESPONDENT Exhibit P12 TRUE COPY OF THE ORDER DATED 31.10.2023PASSED BY THE 1ST RESPONDENT UNDERSECTION 250 OF THE INCOME TAX ACTPASSED BY THE 1ST RESPONDENT UNDERSECTION 250 OF THE INCOME TAX ACT Exhibit P13 TRUE COPY OF THE RELEVANT PAGES OF THEBANK STATEMENTS OF THE PETITIONERBANK STATEMENTS OF THE PETITIONER