Wp(C)/14904/2014 Of Dr.k.m.ashik v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 23RD DAY OF JUNE 2014/2ND ASHADHA, 1936 WP(C).No. 14904 of 2014 (K) ---------------------------- PETITIONER : -------------------------- DR.K.M.ASHIK, AGED 49 YEARS, S/O. DR. MOIDU, MOIDU'S MEDICARE PRIVATE LTD., NATIONAL HOSPITAL, I.G.ROAD, KOZHIKODE-673 001. BY ADV. SRI.M.KRISHNAKUMAR RESPONDENT(S): ---------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KOZHIKODE-673 001. 2. THE COMMISSIONER OF INCOME TAX (A)-1, SANJUAN TOWER, BEHIND C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682 018. KOCHI-682 018. 3. THE JOINT DIRECTOR OF INCOME TAX (INVESTIGATION), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, KOCHI-682 018. KOCHI-682 018. *ADDL.R4 IMPLEADED *R4: THE COMMISSIONER OF INCOME TAX, (CENTRAL), ERNAKULAM. IMPLEADED SUO MOTU AS ADDITIONAL 4TH RESPONDENT AS PER JUDGMENT DATED 23/6/2014. JUDGMENT DATED 23/6/2014. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ON 23-06-2014, THE COURT ON THE SAME DAY DELIVERED THE WP(C).No. 14904 of 2014 (K) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1- TRUE COPY OF THE ASSESSMENT ORDER DATED 8-5-2014 FOR 2007-2008.2007-2008. EXHIBIT P2- TRUE COPY OF THE ASSESSMENT ORDER DATED 8-5-2014 FOR 2008-2009. 2008-2009. EXHIBIT P3- TRUE COPY OF THE ASSESSMENT ORDER DATED 8-5-2014 FOR 2009-2010. 2009-2010. EXHIBIT P4- TRUE COPY OF THE ASSESSMENT ORDER DATED 8-5-2014 FOR 2010-2011. 2010-2011. EXHIBIT P5- TRUE COPY OF THE ASSESSMENT ORDER DATED 8-5-2014 FOR 2011-2012.2011-2012. EXHIBIT P6- TRUE COPY OF THE ASSESSMENT ORDER DATED 8-5-2014 FOR 2012-2013. 2012-2013. EXHIBIT P7- TRUE COPY OF THE APPEAL DATED 27-5-2014. EXHIBIT P8- TRUE COPY OF THE APPLICATION DATED 25-3-2014. EXHIBIT P9- TRUE COPY OF THE APPLICATION DATED 22-5-2013. EXHIBIT P10- TRUE COPY OF THE APPLICATION DATED 19-12-2013. EXHIBIT P11- TRUE COPY OF THE APPLICATION DATED 2-1-2014 EXHIBIT P12- TRUE COPY OF THE NOTICE DATED 13-1-2014. RESPONDENT(S)' EXHIBITS:NIL /TRUE COPY/ P.A.TO.JUDGE K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 14904 of 2014 - - - - - - - - - - - - - - - - Dated 23[rd] June, 2014- - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Petitioner is an assessee whose residence wassearched under Section 132 of the Income Tax Act, (forshort 'the Act') and certain documents were seized fromhis possession. The petitioner in the present proceedings,is concerned with Exts.P8 to P11 applications whichsought for return of two documents being documentNos.1143 and 1144 of 2011 of SRO of Kozhikode., one ofwhich is stated to be in the name of the petitioner's wife. 2. The learned Standing Counsel appearing for theDepartment, however contends that as per sub-section(8) of Section 132 of the Act, the Department is entitledto retain the document seized and under Section 132B,the Department is also entitled to recover the amountsdue from the assessee from the assets which arecovered by the aforesaid documents seized on search.The contention of the petitioner however, is that he is WP(C).14904/14 2. The learned Standing Counsel appearing for theDepartment, however contends that as per sub-section(8) of Section 132 of the Act, the Department is entitledto retain the document seized and under Section 132B,the Department is also entitled to recover the amountsdue from the assessee from the assets which arecovered by the aforesaid documents seized on search.The contention of the petitioner however, is that he is WP(C).14904/14 unable to get a permit for construction of a residentialbuilding in the said properties from the Local SelfGovernment Institution for want of original title deeds.Though certified copies were issued, that did not enablethe petitioner to get the permit from the Local SelfGovernment Institution. It is in such circumstance, thatthe applications have been filed undertaking to providesufficient security for the value of the properties coveredby the aforesaid documents or for the dues pendingagainst the petitioner in the block assessmentsconducted by the Income Tax Department. 3. Exts.P8 to P11 applications necessarily have to beconsidered. The applications, according to the learnedStanding Counsel, are to be considered by theCommissioner of Income Tax (Central), Ernakulam who isthe appropriate authority to consider such applicationsrelating to search and seizure conducted under the Act, The Commissioner of Income Tax (Central),Ernakulam, is impleaded suo motu as the additional 4[th] respondent in the writ petition and the petitioner shall filefresh applications before the additional 4[th] respondentimpleaded, who shall decide upon the issue of releasingthe aforesaid documents, if sufficient security is offeredto the satisfaction of the Commissioner. Needful in thematter shall be done within a period of one month fromthe date of receipt of a copy of this judgment. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, Judge Mrcs //True Copy//