Wp(C)/17591/2020 Of Varun Raj v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 08TH DAY OF DECEMBER 2020 / 17TH AGRAHAYANA, 1942WP(C).No.17591 OF 2020(Y) PETITIONER: VARUN RAJ,AGED 32 YEARS,S/O. M. K. RAJENDRAN PILLAI, RAJAVALSAM, PANAGADU, KULANADA, PANDALAM P. O., PATHANAMTHITTA. BY ADVS.SRI.S.MUHAMMED HANEEFFSRI.M.H.ASIF ALISMT.SHAIMA VAHAB RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN, KOLLAM, KERALA - 620 001.AAYAKAR BHAVAN, KOLLAM, KERALA - 620 001. 2THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)I. S. PRESS ROAD, KOCHI - 682 031.I. S. PRESS ROAD, KOCHI - 682 031. BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)BY SRI. JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON08.12.2020, ALONG WITH WP(C).17624/2020(C), WP(C).17638/2020(D),THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 08TH DAY OF DECEMBER 2020 / 17TH AGRAHAYANA, 1942WP(C).No.17624 OF 2020(C) PETITIONER: VALSALA RAJ, AGED 57 YEARS,W/O.M.K.RAJENDRAN PILLAI, RESIDING AT RAJAVALSOM, PANANGADU P.O., KULANADA, PANDALAM, PATHANAMTHITTA - 689 503. BY ADVS.SRI.S.MUHAMMED HANEEFFSRI.M.H.ASIF ALISMT.SHAIMA VAHAB RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN, KOLLAM, KERALA - 620 001. 2THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)I.S.PRESS ROAD, KOCHI - 682031. BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)BY SRI. JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON08.12.2020, ALONG WITH WP(C).17591/2020(Y), WP(C).17638/2020(D),THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 08TH DAY OF DECEMBER 2020 / 17TH AGRAHAYANA, 1942WP(C).No.17638 OF 2020(D) PETITIONER: ARUN RAJ PILLAI, AGED 30 YEARS,S/O.M.K.RAJENDRAN PILLAI, RAJAVALSAM, PANAGADU, KULANADA, PANDALAM P.O., PATHANAMTHITTA - 689 503. BY ADVS.SRI.S.MUHAMMED HANEEFFSRI.M.H.ASIF ALISMT.SHAIMA VAHAB RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN, KOLLAM, KERALA -620 001. 2THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)I.S.PRESS ROAD, KOCHI- 682031. BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)BY SRI. JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON08.12.2020, ALONG WITH WP(C).17591/2020(Y), WP(C).17624/2020(C),THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT [ WP(C).17591/2020, WP(C).17624/2020,WP(C).17638/2020 ] Dated this the 8th day of December 2020 The controversy involved in these writ petitions iswhether the order of provisional attachment issued underSection 281B of the Income Tax Act, 1961 (hereinafterreferred to as 'the Act', for short) before the assessmentwould be valid and in force after the expiry of maximumperiod of two years. 2.Learned counsel appearing on behalf of thepetitioner submits that vide Ext.P13 in September, 2018properties of the petitioners were attached for a period ofsix months and extended to another period of six months.The extension as per the last order was on 31.10.2019,expired on 30.04.2020. However, the Sub-Registrar hasnot been communicated regarding the non-existence of theattachment order. As per the amended provision ofSection 281B, the validity of the provisional assessment Learned counsel appearing on behalf of the WP(C).No.17591 OF 2020 & con.cases order would be of sixty days after the passing of the finalassessment orders. In the instant case, assessment ordersare dated 18.03.2020 and therefore, attachment orders areno longer in existence but there is no communication fromthe Income Tax Department and therefore, the petitionerspredicament is in oblivion. Learned counsel appearing on behalf of the WP(C).No.17591 OF 2020 & con.cases order would be of sixty days after the passing of the finalassessment orders. In the instant case, assessment ordersare dated 18.03.2020 and therefore, attachment orders areno longer in existence but there is no communication fromthe Income Tax Department and therefore, the petitionerspredicament is in oblivion. 3.On the other hand, learned counsel appearing onbehalf of the Income Tax Department submits that duringthe pendency of the writ petition, there was an attachmentafter the assessment order, under Rule 48, of SecondSchedule of the Income Tax Act, 1961. Though thepetitioners have preferred an appeal and order ofassessment is stayed, writ petitions qua the provisionalattachment is thus, rendered infructuous. Petitionershave already taken objections regarding the veracity of theassessment order impugned and the same can beadjudicated. On consideration of the submissions made by Mr.Jose Joseph, learned counsel for the Income Tax Department, no cause of action survives in the writ petitions in view of thefact that as the attachment order has been passed underRule 48 of the the Second Schedule of the Income Tax.Writ petitions are not maintainable at this stage anddisposed of. Liberty is granted to the petitioners tochallenge the order, if any, in accordance with law as andwhen fresh cause action arises. Sd/- AMIT RAWALJUDGE vv WP(C).No.17591 OF 2020 & con.cases -7- APPENDIX OF WP(C) 17591/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE RELEVANT PAGES OF THE ASSESSMENT ORDER IN RESPECT OF THE PETITIONER PASSED PROTECTIVELY DATED 18.03.2020 FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P2 A TRUE COPY OF THE RELEVANT PAGES OF THE ASSESSMENT ORDER IN RESPECT OF THE PETITIONER PASSED PROTECTIVELY DATED 18.03.2020 FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P3 A TRUE COPY OF THE RELEVANT PAGES OF THE ASSESSMENT ORDER IN RESPECT OF THE PETITIONER PASSED PROTECTIVELY DATED 18.03.2020 FOR THE ASSESSMENT YEAR 2014-15.THE ASSESSMENT ORDER IN RESPECT OF THE PETITIONER PASSED PROTECTIVELY DATED 18.03.2020 FOR THE ASSESSMENT YEAR 2014-15. EXHIBIT P4 A TRUE COPY OF THE RELEVANT PAGES OF THE ASSESSMENT ORDER IN RESPECT OF THE PETITIONER PASSED PROTECTIVELY DATED 18.03.2020 FOR THE ASSESSMENT YEAR 2015-16.THE ASSESSMENT ORDER IN RESPECT OF THE PETITIONER PASSED PROTECTIVELY DATED 18.03.2020 FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT P5A TRUE COPY OF THE RELEVANT PAGES OF THE ASSESSMENT ORDER IN RESPECT OF THE PETITIONER PASSED PROTECTIVELY DATED 18.03.2020 FOR THE ASSESSMENT YEAR 2016-17.THE ASSESSMENT ORDER IN RESPECT OF THE PETITIONER PASSED PROTECTIVELY DATED 18.03.2020 FOR THE ASSESSMENT YEAR 2016-17. EXHIBIT P6A TRUE COPY OF THE RELEVANT PAGES OF THE ASSESSMENT ORDER IN RESPECT OF THE PETITIONER PASSED PROTECTIVELY DATED 18.03.2020 FOR THE ASSESSMENT YEAR 2017-18.THE ASSESSMENT ORDER IN RESPECT OF THE PETITIONER PASSED PROTECTIVELY DATED 18.03.2020 FOR THE ASSESSMENT YEAR 2017-18. EXHIBIT P7A TRUE COPY OF THE RELEVANT PAGES OF THE ASSESSMENT ORDERS DATED 17.03.2020,IN RESPECT OF SHRI RAJENDRAN PILLAI PASSED SUBSTANTIVELY FOR THE ASSESSMENTYEAR 2012-13.THE ASSESSMENT ORDERS DATED 17.03.2020,IN RESPECT OF SHRI RAJENDRAN PILLAI PASSED SUBSTANTIVELY FOR THE ASSESSMENTYEAR 2012-13. EXHIBIT P8A TRUE COPY OF THE RELEVANT PAGES OF THE ASSESSMENT ORDERS DATED 17.03.2020,IN RESPECT OF SHRI RAJENDRAN PILLAI PASSED SUBSTANTIVELY FOR THE ASSESSMENTYEAR 2013-14.THE ASSESSMENT ORDERS DATED 17.03.2020,IN RESPECT OF SHRI RAJENDRAN PILLAI PASSED SUBSTANTIVELY FOR THE ASSESSMENTYEAR 2013-14. EXHIBIT P9A TRUE COPY OF THE RELEVANT PAGES OF THE ASSESSMENT ORDERS DATED 17.03.2020,IN RESPECT OF SHRI RAJENDRAN PILLAI PASSED SUBSTANTIVELY FOR THE ASSESSMENTYEAR 2014-15.THE ASSESSMENT ORDERS DATED 17.03.2020,IN RESPECT OF SHRI RAJENDRAN PILLAI PASSED SUBSTANTIVELY FOR THE ASSESSMENTYEAR 2014-15. EXHIBIT P8A TRUE COPY OF THE RELEVANT PAGES OF THE ASSESSMENT ORDERS DATED 17.03.2020,IN RESPECT OF SHRI RAJENDRAN PILLAI PASSED SUBSTANTIVELY FOR THE ASSESSMENTYEAR 2013-14.THE ASSESSMENT ORDERS DATED 17.03.2020,IN RESPECT OF SHRI RAJENDRAN PILLAI PASSED SUBSTANTIVELY FOR THE ASSESSMENTYEAR 2013-14. EXHIBIT P9A TRUE COPY OF THE RELEVANT PAGES OF THE ASSESSMENT ORDERS DATED 17.03.2020,IN RESPECT OF SHRI RAJENDRAN PILLAI PASSED SUBSTANTIVELY FOR THE ASSESSMENTYEAR 2014-15.THE ASSESSMENT ORDERS DATED 17.03.2020,IN RESPECT OF SHRI RAJENDRAN PILLAI PASSED SUBSTANTIVELY FOR THE ASSESSMENTYEAR 2014-15. EXHIBIT P10A TRUE COPY OF THE RELEVANT PAGES OF THE ASSESSMENT ORDERS DATED 17.03.2020,IN RESPECT OF SHRI RAJENDRAN PILLAI PASSED SUBSTANTIVELY FOR THE ASSESSMENTYEAR 2015-16.THE ASSESSMENT ORDERS DATED 17.03.2020,IN RESPECT OF SHRI RAJENDRAN PILLAI PASSED SUBSTANTIVELY FOR THE ASSESSMENTYEAR 2015-16. EXHIBIT P11A TRUE COPY OF THE RELEVANT PAGES OF THE ASSESSMENT ORDERS DATED 17.03.2020,IN RESPECT OF SHRI RAJENDRAN PILLAI PASSED SUBSTANTIVELY FOR THE ASSESSMENTYEAR 2016-17.THE ASSESSMENT ORDERS DATED 17.03.2020,IN RESPECT OF SHRI RAJENDRAN PILLAI PASSED SUBSTANTIVELY FOR THE ASSESSMENTYEAR 2016-17. EXHIBIT P12A TRUE COPY OF THE RELEVANT PAGES OF THE ASSESSMENT ORDERS DATED 17.03.2020,IN RESPECT OF SHRI RAJENDRAN PILLAI PASSED SUBSTANTIVELY FOR THE ASSESSMENTYEAR 2017-18.THE ASSESSMENT ORDERS DATED 17.03.2020,IN RESPECT OF SHRI RAJENDRAN PILLAI PASSED SUBSTANTIVELY FOR THE ASSESSMENTYEAR 2017-18. EXHIBIT P13A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.685/06 AND OTHER.NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.685/06 AND OTHER. EXHIBIT P13(a)A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.361/15.NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.361/15. EXHIBIT P13(b)A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESNO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.1040/16. EXHIBIT P13(c)A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.IN-DL-26345648582334M.NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.IN-DL-26345648582334M. EXHIBIT P13(d)A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.2918/16.NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.2918/16. EXHIBIT P13(e)A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.2320/11 AND OTHER.NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.2320/11 AND OTHER. EXHIBIT P13(f) A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.93/13.NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.93/13. EXHIBIT P13(g)A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.949/10.NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.949/10. EXHIBIT P13(f) A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.93/13.NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.93/13. EXHIBIT P13(g)A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.949/10.NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.949/10. EXHIBIT P13(h)A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.853/12.NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.853/12. EXHIBIT P13(i)A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.889/10.NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.889/10. NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.693/14. EXHIBIT P13(k)A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.2069/16.NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.2069/16. EXHIBIT P13(l)A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.1635/14.NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.1635/14. EXHIBIT P13(m)A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.1060/10.NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.1060/10. EXHIBIT P13(n)A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.193/04.NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.193/04. EXHIBIT P13(o)A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.585/16.NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.585/16. EXHIBIT P13(p)A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.977/16 AND OTHER.NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DATED 17.09.18 PERTAINING TO PROPERTIESOF THE PETITIONER COVERED BY DOCUMENT NO.977/16 AND OTHER. EXHIBIT P14A TRUE COPY OF THE ORDER BEARING NO.DDIT/INV/KLM/MKR/17-18 DATED 03.10.17 PERTAINING TO PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO.3826/2013-14.NO.DDIT/INV/KLM/MKR/17-18 DATED 03.10.17 PERTAINING TO PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO.3826/2013-14. EXHIBIT P14(a) A TRUE COPY OF THE ORDER BEARING NO.DDIT/INV/KLM/MKR/17-18 DATED 03.10.17 PERTAINING TO PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO.2425/2006-07. EXHIBIT P14(b) A TRUE COPY OF THE ORDER BEARING NO.DDIT/INV/KLM/MKR/17-18 DATED 03.10.17 PERTAINING TO PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO.6036/2008-09. EXHIBIT P15 THE ACKNOWLEDGMENT OF DECLARATION U/S 183 OF THE FINANCE ACT, 2016 WHICH INCLUDES THE DESCRIPTION OF THE PROPERTIES. EXHIBIT P16 THE DETAILS OF THE PAYMENT EFFECTED ON VARIOUS DATES BY THE PETITIONER AND OTHER FAMILY MEMBERS. EXHIBIT P14(a) A TRUE COPY OF THE ORDER BEARING NO.DDIT/INV/KLM/MKR/17-18 DATED 03.10.17 PERTAINING TO PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO.2425/2006-07. EXHIBIT P14(b) A TRUE COPY OF THE ORDER BEARING NO.DDIT/INV/KLM/MKR/17-18 DATED 03.10.17 PERTAINING TO PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO.6036/2008-09. EXHIBIT P15 THE ACKNOWLEDGMENT OF DECLARATION U/S 183 OF THE FINANCE ACT, 2016 WHICH INCLUDES THE DESCRIPTION OF THE PROPERTIES. EXHIBIT P16 THE DETAILS OF THE PAYMENT EFFECTED ON VARIOUS DATES BY THE PETITIONER AND OTHER FAMILY MEMBERS. EXHIBIT P17DETAILS OF THE PAYMENT MADE BY THE PETITIONER AND HIS FAMILY MEMBERS SUBSEQUENT TO THE PAYMENTS MADE AS SHOWN IN EXT P16. APPENDIX OF WP(C) 17624/2020 PETITIONER'S/S EXHIBITS: WP(C).No.17591 OF 2020 & con.cases EXHIBIT P16THE DETAILS OF THE PAYMENT EFFECTED ON VARIOUS DATES, BY THE PETITIONER AND OTHER FAMILY MEMBERS. APPENDIX OF WP(C) 17638/2020 PETITIONER'S/S EXHIBITS: PETITIONER COVERED BY DOCUMENT NO.2425/2006-07. EXHIBIT P13(E)A TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17/09/18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.362/15.NO.AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17/09/18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.362/15. EXHIBIT P13(F)A TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17/09/18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.692/14.NO.AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17/09/18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.692/14. EXHIBIT P13(G)A TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17/09/18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2979/2015& OTHER.NO.AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17/09/18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2979/2015& OTHER.EXHIBIT P13(H)A TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17/09/18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2778/15 &OTHER.NO.AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17/09/18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2778/15 &OTHER. EXHIBIT P13(I)A TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 13/09/18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.57/92 & OTHER.NO.AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 13/09/18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.57/92 & OTHER. EXHIBIT P13(J)A TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17/09/18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2423/15 &OTHER.NO.AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17/09/18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2423/15 &OTHER. EXHIBIT P13(K)A TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17/09/18 PERTAINING TO PROPERTIES OF THE NO.AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17/09/18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.586/16