Wp(C)/15679/2018 Of Abdul Majeed v. Joint Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR MONDAY, THE 18TH DAY OF JUNE 2018 / 28TH JYAISHTA, 1940 WP(C).No. 15679 of 2018 PETITIONER(S) ABDUL MAJEED AGED 48 YEARS, S/O. MUHAMMED, MOOSARUKANDI HOUSE KIZHAKKOTH.P.O. PANOOR, KODUVALLY, KOZHIKODE, PRESENTLY RESIDING AT HOUSE NO.MH 5, 4TH MAIN, 4TH CROSS, BANNIMANTAP C LAYOUT, MYSORE BY ADVS.SRI.C.P.MOHAMMED NIAS SMT.V.NAMITHA BY ADVS.SRI.C.P.MOHAMMED NIAS RESPONDENT(S): 1. JOINT COMMISSIONER OF INCOME TAX RANGE-1, AAYAKAR BHAVAN KOZHIKODE- 673 0012. INCOME TAX OFFICER WARD 2(3) AYAKAR BHAVAN, KOZHIKODE- 673 001 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-06-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE RENT AGREEMENT DATED 6.10.2016EXHIBIT P2 TRUE COPY OF THE CHITTY PRIZE MONEY PAYMENT VOUCHER DATED 7.7.2017EXHIBIT P3 TRUE COPY OF THE STATEMENT OF ACCOUNT OF THE PETITIONER'S FATHER IN LAW FROM 30.5.2017 TO 7.11.2017EXHIBIT P2 TRUE COPY OF THE CHITTY PRIZE MONEY PAYMENT VOUCHER DATED 7.7.2017EXHIBIT P3 TRUE COPY OF THE STATEMENT OF ACCOUNT OF THE PETITIONER'S FATHER IN LAW FROM 30.5.2017 TO 7.11.2017 EXHIBIT P4 TRUE COPY OF THE CHITTY PRIZE MONEY PAYMENT VOUCHER DATED 11.9.2017 VOUCHER DATED 11.9.2017 EXHIBIT P5 TRUE COPY OF THE STATEMENT OF ACCOUNT OF THE PETITIONER'S FATHER IN LAW FROM 11.9.2017 TO 6.11.2017EXHIBIT P6 TRUE COPY OF THE RELEVANT PAGES OF THE PASSBOOK OF KOZHIKODE DISTRICT CO-OPERATIVE BANK, NARIKUNIEXHIBIT P7 TRUE COPY OF THE STATEMENT OF ACCOUNT OF THE PETITIONER FOR THE PERIOD FROM 1.11.2016 TO 8.3.2018 WITH RESPECT TO HIS ACCOUNT AT CANARA BANK, ELETTILEXHIBIT P8 TRUE COPY OF THE FIR IN CRIME NO.804/2017 DATED 2.11.2017 BEFORE THE SULTHANBATHERY POLICE STATIONEXHIBIT P9 TRUE COPY OF THE COMMON ORDER DATED 16.12.2017 IN CMP NO 7368/2017 AND CMP 7163/2017 PETITIONER'S FATHER IN LAW FROM 11.9.2017 TO 6.11.2017EXHIBIT P6 TRUE COPY OF THE RELEVANT PAGES OF THE PASSBOOK OF KOZHIKODE DISTRICT CO-OPERATIVE BANK, NARIKUNIEXHIBIT P7 TRUE COPY OF THE STATEMENT OF ACCOUNT OF THE PETITIONER FOR THE PERIOD FROM 1.11.2016 TO 8.3.2018 WITH RESPECT TO HIS ACCOUNT AT CANARA BANK, ELETTILEXHIBIT P8 TRUE COPY OF THE FIR IN CRIME NO.804/2017 DATED 2.11.2017 BEFORE THE SULTHANBATHERY POLICE STATIONEXHIBIT P9 TRUE COPY OF THE COMMON ORDER DATED 16.12.2017 IN CMP NO 7368/2017 AND CMP 7163/2017 EXHIBIT P10 TRUE COPY OF THE ORDER DATED 6.2.2018 OF THE RESPONDENTEXHIBIT P11 TRUE COPY OF THE DEMAND NOTICE DATED 6.2.2018EXHIBIT P12 TRUE COPY OF THE NOTICE DATED 10.4.2018 ISSUED UNDER SECTION 221(1) OF THE INCOME TAX ACT, 1961 RESPONDENTEXHIBIT P11 TRUE COPY OF THE DEMAND NOTICE DATED 6.2.2018EXHIBIT P12 TRUE COPY OF THE NOTICE DATED 10.4.2018 ISSUED UNDER SECTION 221(1) OF THE INCOME TAX ACT, 1961 RESPONDENT'S EXHIBITS:NIL rsr //TRUE COPY// SD/- PA TO JUDGE P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.15679 of 2018 --------------------------------------------------------------- Dated this the 18[th] day of June, 2018 J U D G M E N T RESPONDENT'S EXHIBITS:NIL rsr //TRUE COPY// SD/- PA TO JUDGE P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.15679 of 2018 --------------------------------------------------------------- Dated this the 18[th] day of June, 2018 J U D G M E N T Ext.P10 order, which is under challenge in thewrit petition, is appealable under the Income Tax Act.Exceptional reasons on which this Court would entertainthe writ petition even when the party has a right of appealunder the statute have not been made out by thepetitioner. The writ petition, in the circumstances, isdismissed, without prejudice to the right of the petitionerto challenge the impugned order in appeal under theIncome Tax Act. rsr Sd/- P.B.SURESH KUMAR JUDGE