Wp(C)/17597/2019 Of Arun Raj Pillai v. Assistant Commisioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 28TH DAY OF JUNE 2019 / 7TH ASHADHA, 1941 WP(C).No.17597 of 2019 PETITIONER: ARUN RAJ PILLAIAGED 30 YEARSS/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: BY ADV.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.06.2019, ALONG WITH WP(C).17594/2019, WP(C).17602/2019, WP(C).17640/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) 17597/2019 ,WP(C).17594/2019 ,WP(C).17602/2019 ,WP(C).17640/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 28TH DAY OF JUNE 2019 / 7TH ASHADHA, 1941 WP(C).No.17594 of 2019 PETITIONER: VALSALA RAJAGED 57 YEARSW/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 ALI RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM-691 001CENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM-691 001 2DEPUTY DIRECTOR OF INCOME TAX (INV)KOLLAM, KARABALA JUNCTION, KOLLAM-691 001KOLLAM, KARABALA JUNCTION, KOLLAM-691 001 3THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL),I.S. PRESS ROAD, KOCHI-682 031I.S. PRESS ROAD, KOCHI-682 031 BY ADV.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.06.2019, ALONG WITH WP(C).17640/2019, WP(C).17602/2019, WP(C).17597/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) 17597/2019 ,WP(C).17594/2019 ,WP(C).17602/2019 ,WP(C).17640/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 28TH DAY OF JUNE 2019 / 7TH ASHADHA, 1941 WP(C).No.17602 of 2019 PETITIONER: 1VARUN RAJAGED 32 YEARS S/O.M.K.RAJENDRAN PILLAI, RESIDNG AT 'RAJAVALSOM, PANANGADU.P.O, KULANADA, PANDALAM PATHANAMTHITTA-689503 2DEPUTY DIRECTOR OF INCOME TAX (INV),KOLLAM KARABALA JUNCTION, KOLLAM-691001 BY ADVS. SRI.S.MUHAMMED HANEEFFSRI.M.H.ASIF ALI RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM-691001 2DEPUTY DIRECTOR OF INCOME TAX(INV),KOLLAM KARABALA JUNCTION, KOLLAM-691001 3THE PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL), I.S.PRESS ROAD, KOCHI-682031 BY ADV.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.06.2019, ALONG WITH WP(C).17640/2019, WP(C).17594/2019, WP(C).17597/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) 17597/2019 ,WP(C).17594/2019 ,WP(C).17602/2019 ,WP(C).17640/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 28TH DAY OF JUNE 2019 / 7TH ASHADHA, 1941 WP(C).No.17640 of 2019 PETITIONER: M.K.RAJENDRAN PILLAI,AGED 67 YEARSS/O.PILLAI, RESIDING AT RAJAVALSOM, PANANGADU P.O.,KULANADA, PANDALAM, PATHANAMTHITTA -689 503. BY ADVS.SRI.S.MUHAMMED HANEEFFSRI.M.H.ASIF ALI RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM - 691001.CENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM - 691001. 2DEPUTY DIRECTOR OF INCOME TAX (INV),KOLLAM KARABALA JUNCTION, KOLLAM - 691 001.KOLLAM KARABALA JUNCTION, KOLLAM - 691 001.3THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL),I.S.PRESS ROAD,KOCHI - 682 031.I.S.PRESS ROAD,KOCHI - 682 031. BY ADV.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.06.2019, ALONG WITH WP(C).17602/2019, WP(C).17594/2019, WP(C).17597/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) 17597/2019 ,WP(C).17594/2019 ,WP(C).17602/2019 ,WP(C).17640/2019 JUDGMENT BY ADVS.SRI.S.MUHAMMED HANEEFFSRI.M.H.ASIF ALI RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM - 691001.CENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM - 691001. 2DEPUTY DIRECTOR OF INCOME TAX (INV),KOLLAM KARABALA JUNCTION, KOLLAM - 691 001.KOLLAM KARABALA JUNCTION, KOLLAM - 691 001.3THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL),I.S.PRESS ROAD,KOCHI - 682 031.I.S.PRESS ROAD,KOCHI - 682 031. BY ADV.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.06.2019, ALONG WITH WP(C).17602/2019, WP(C).17594/2019, WP(C).17597/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) 17597/2019 ,WP(C).17594/2019 ,WP(C).17602/2019 ,WP(C).17640/2019 JUDGMENT The petitioners, the assessees under the Income Tax Act, aggrieved by the provisional attachment order under Section281(B) of Income Tax Act, 1961, approached the PrincipalCommissioner of Income Tax (General) with Ext.P7 to lift theattachment order or to modify the order of attachment.Petitioners' allegation is that on account of the attachment,they are unable to do any business. Petitioners also submitthat attachment order is illegal. In the light of Ext.P7, there shall be a direction to the 3[rd]respondent to take appropriate decision on Ext.P7, within aperiod of one month, after issuing notice to the petitioners andafter affording an opportunity of being heard. These writ petitions are disposed of as above. jv Sd/- A.MUHAMED MUSTAQUE JUDGE WP(C) 17597/2019 ,WP(C).17594/2019 ,WP(C).17602/2019 ,WP(C).17640/2019 APPENDIX OF WP(C) 17597/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE COMMON ORDER DATED 29.03.2019 IN WP(C)NO.35(K)/2019 AND CONNECTED CASES ON THE FILES OF THE HON'BLEGAUHATI HIGH COURT, KOHIMA BENCH.29.03.2019 IN WP(C)NO.35(K)/2019 AND CONNECTED CASES ON THE FILES OF THE HON'BLEGAUHATI HIGH COURT, KOHIMA BENCH. EXHIBIT P2A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2012-13.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2012-13. EXHIBIT P2 AA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2013-14.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2013-14. EXHIBIT P2 BA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2014-15.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2014-15. EXHIBIT P2 CA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2015-16.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2015-16. EXHIBIT P2 DA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2016-17.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2016-17. EXHIBIT P2 EA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2017-18.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2017-18. EXHIBIT P3A TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.1564/2011.NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.1564/2011. EXHIBIT P3 AA TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.463/2016 & OTHER.NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.463/2016 & OTHER. EXHIBIT P3 BA TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.194/1/10 NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.194/1/10 WP(C) 17597/2019 ,WP(C).17594/2019 ,WP(C).17602/2019 ,WP(C).17640/2019 & OTHER. EXHIBIT P3 AA TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.463/2016 & OTHER.NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.463/2016 & OTHER. EXHIBIT P3 BA TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.194/1/10 NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.194/1/10 WP(C) 17597/2019 ,WP(C).17594/2019 ,WP(C).17602/2019 ,WP(C).17640/2019 & OTHER. EXHIBIT P3 CA TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2425/2006-07.NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2425/2006-07. EXHIBIT P3 DA TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.1585/2014.NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.1585/2014. EXHIBIT P3 EA TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.362/2015.NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.362/2015. EXHIBIT P3 FA TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.692/2014.NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.692/2014. EXHIBIT P3 GA TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2979/2015& OTHER.NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2979/2015& OTHER. EXHIBIT P3 HA TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2778/2015& OTHER.NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2778/2015& OTHER. EXHIBIT P3 IA TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.57/92 & OTHER.NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.57/92 & OTHER. EXHIBIT P3 JA TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2423/2015& OTHER.NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2423/2015& OTHER. EXHIBIT P3 KA TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.586/2016.17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.586/2016. EXHIBIT P3 LA TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.3387/12 &OTHER.NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.3387/12 &OTHER. EXHIBIT P3 MA TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.944/15 & OTHER.NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.944/15 & OTHER. EXHIBIT P3 LA TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.3387/12 &OTHER.NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.3387/12 &OTHER. EXHIBIT P3 MA TRUE COPY OF THE ORDER BEARING NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.944/15 & OTHER.NO.AHCPR2712F/281B/AIT/CC/KLM/18-19 DATED 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.944/15 & OTHER. EXHIBIT P4A TRUE COPY OF THE ORDER BEARING NO.DDIT/INV/KLM/MKR/18-18 DATED 03.10.2017 PERTAINING TO THE PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO.3826/2013-14.NO.DDIT/INV/KLM/MKR/18-18 DATED 03.10.2017 PERTAINING TO THE PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO.3826/2013-14. EXHIBIT P4 AA TRUE COPY OF THE ORDER BEARING NO.DDIT/INV/KLM/MKR/18-18 DATED 03.10.2017 PERTAINING TO THE PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO.2425/2006-07 & 25807/2006-07.NO.DDIT/INV/KLM/MKR/18-18 DATED 03.10.2017 PERTAINING TO THE PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO.2425/2006-07 & 25807/2006-07. EXHIBIT P4 BA TRUE COPY OF THE ORDER BEARING NO.DDIT/INV/KLM/MKR/18-18 DATED 03.10.2017 PERTAINING TO THE PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO.6036/2008-09 & 1445/2009-10.NO.DDIT/INV/KLM/MKR/18-18 DATED 03.10.2017 PERTAINING TO THE PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO.6036/2008-09 & 1445/2009-10. EXHIBIT P5THE ACKNOWLEDGMENT OF DECLARATION UNDER SECTION 183 OF THE FINANCE ACT, 2016 WHICH INCLUDE THE DESCRIPTION OF THE PROPERTIES.SECTION 183 OF THE FINANCE ACT, 2016 WHICH INCLUDE THE DESCRIPTION OF THE PROPERTIES. EXHIBIT P6THE DETAILS OF THE PAYMENT EFFECTED ON VARIOUS DATES, BY THE PETITIONER AND OTHER FAMILY MEMBERS.VARIOUS DATES, BY THE PETITIONER AND OTHER FAMILY MEMBERS. EXHIBIT P7A TRUE COPY OF THE PETITION DATED 22.05.2019 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.22.05.2019 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. WP(C) 17597/2019 ,WP(C).17594/2019 ,WP(C).17602/2019 ,WP(C).17640/2019 9 APPENDIX OF WP(C) 17594/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE COMMON ORDER DT. 29.03.2019 IN W.P.(C) NO. 35(K)/2019 AND CONNECTED CASES ON THE FILES OF THE HON'BLEGAUHATI HIGH COURT, KOHIMA BENCH.29.03.2019 IN W.P.(C) NO. 35(K)/2019 AND CONNECTED CASES ON THE FILES OF THE HON'BLEGAUHATI HIGH COURT, KOHIMA BENCH. EXHIBIT P2A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2012-13.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2012-13. EXHIBIT P2 AA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2013-14.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2013-14. EXHIBIT P2 BA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2014-15.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2014-15. EXHIBIT P2 CA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2015-16ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2015-16 EXHIBIT P2 DA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2016-17ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2016-17 EXHIBIT P2 EA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2017-18.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2017-18. EXHIBIT P3A TRUE COPY OF THE ORDER BEARING NO. ACAPR8941B/AIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 587/16ACAPR8941B/AIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 587/16 EXHIBIT P2 CA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2015-16ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2015-16 EXHIBIT P2 DA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2016-17ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2016-17 EXHIBIT P2 EA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2017-18.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2017-18. EXHIBIT P3A TRUE COPY OF THE ORDER BEARING NO. ACAPR8941B/AIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 587/16ACAPR8941B/AIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 587/16 EXHIBIT P3 AA TRUE COPY OF THE ORDER BEARING NO. ACAPR8941B/281B/AIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. N.DL-24269163089024M.ACAPR8941B/281B/AIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. N.DL-24269163089024M. EXHIBIT P3 BA TRUE COPY OF THE ORDER BEARING NO. ACAPR8941B/281B/AIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 182/2014AND OTHER.ACAPR8941B/281B/AIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 182/2014AND OTHER. WP(C) 17597/2019 ,WP(C).17594/2019 ,WP(C).17602/2019 ,WP(C).17640/2019 EXHIBIT P6 EXHIBIT P7 OF FINANCE ACT, 2016 WHICH INCLUDES THE DESCRIPTION OF THE PROPERTIES. THE DETAILS OF THE PAYMENT EFFECTED ON VARIOUS DATES, BY THE PETITIONER AND OTHER FAMILY MEMBERES. A TRUE COPY OF THE PETITION DT. 22.05.2019 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. 12 APPENDIX OF WP(C) 17602/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE COMMON ORDER DATED 29.03.2019 IN WP(C)NO.35/2019 AND CONNECTEDCASES ON THE FILES OF THE HON'BLE GAUHATI HIGH COURT, KOHIMA BENCH29.03.2019 IN WP(C)NO.35/2019 AND CONNECTEDCASES ON THE FILES OF THE HON'BLE GAUHATI HIGH COURT, KOHIMA BENCH EXHIBIT P2A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2012-13ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2012-13 EXHIBIT P2 AA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2013-14ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2013-14 EXHIBIT P2 BA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2014-15ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2014-15 EXHIBIT P2 CA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2015-16ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2015-16 EXHIBIT P2 DA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2015-16ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2015-16 EXHIBIT P2 EA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR ASSESSMENT YEAR 2017-18ISSUED TO THE PETITIONER FOR ASSESSMENT YEAR 2017-18 EXHIBIT P3A TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.685/06 AND OTHER.NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT 17.09.2018 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.685/06 AND OTHER. EXHIBIT P3 AA TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.361/15NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.361/15 EXHIBIT P3 BA TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.1040/16NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.1040/16 EXHIBIT P3 AA TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.361/15NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.361/15 EXHIBIT P3 BA TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.1040/16NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.1040/16 EXHIBIT P3 CA TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.IN-DL-26345648582334M.NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.IN-DL-26345648582334M. EXHIBIT P3 DA TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.2918/16NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.2918/16 EXHIBIT P3 EA TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT 2320/11 AND OTHER.NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT 2320/11 AND OTHER. EXHIBIT P3 FA TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.93/13.NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.93/13. EXHIBIT P3 GA TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.949/10.NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.949/10. EXHIBIT P3 HA TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.853/12NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.853/12 EXHIBIT P3 IA TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.889/10.NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.889/10. EXHIBIT P3 JA TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.693/14NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.693/14 EXHIBIT P3 KA TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.2069/16NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.2069/16 EXHIBIT P3 LA TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 WP(C) 17597/2019 ,WP(C).17594/2019 ,WP(C).17602/2019 ,WP(C).17640/2019 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.1635/14 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT WP(C) 17597/2019 ,WP(C).17594/2019 ,WP(C).17602/2019 ,WP(C).17640/2019 APPENDIX OF WP(C) 17640/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE COMMON ORDER DT. 29/3/2019 IN WP(C) NO.35(K)/2019 & CONNECTED CASES ON THE FILES OF THE HON'BLEGAUHATI HIGH COURT, KOHIMA BENCH.29/3/2019 IN WP(C) NO.35(K)/2019 & CONNECTED CASES ON THE FILES OF THE HON'BLEGAUHATI HIGH COURT, KOHIMA BENCH. EXHIBIT P3 LA TRUE COPY OF THE ORDER BEARING NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 NO.ACAPR8839E/281B/AIT/CC/KLM/18-19 WP(C) 17597/2019 ,WP(C).17594/2019 ,WP(C).17602/2019 ,WP(C).17640/2019 DT.17.09.18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.1635/14 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT WP(C) 17597/2019 ,WP(C).17594/2019 ,WP(C).17602/2019 ,WP(C).17640/2019 APPENDIX OF WP(C) 17640/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE COMMON ORDER DT. 29/3/2019 IN WP(C) NO.35(K)/2019 & CONNECTED CASES ON THE FILES OF THE HON'BLEGAUHATI HIGH COURT, KOHIMA BENCH.29/3/2019 IN WP(C) NO.35(K)/2019 & CONNECTED CASES ON THE FILES OF THE HON'BLEGAUHATI HIGH COURT, KOHIMA BENCH. EXHIBIT P2A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2012-13.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2012-13. EXHIBIT P2 AA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2013-14.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2013-14. EXHIBIT P2 BA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2014-15.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2014-15. EXHIBIT P2 CA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2015-16.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2015-16. EXHIBIT P2 DA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2016-17.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2016-17. EXHIBIT P2 EA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2017-18.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2017-18. EXHIBIT P3A TRUE COPY OF THE ORDER BEARING NO.AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20/08/18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.698/15 & OTHER.NO.AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20/08/18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.698/15 & OTHER. EXHIBIT P3 AA TRUE COPY OF THE ORDER BEARING NO.AGJPR7612L/2281B/ACIT/CC/KLM/18-19 DT.20/08/18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.130/14 & OTHER.NO.AGJPR7612L/2281B/ACIT/CC/KLM/18-19 DT.20/08/18 PERTAINING TO PROPERTIES OF THEPETITIONER COVERED BY DOCUMENT NO.130/14 & OTHER. EXHIBIT P3 BA TRUE COPY OF THE ORDER BEARING NO.AGJPR7612L/281B/ACIT/CC/KLM/18-19 NO.AGJPR7612L/281B/ACIT/CC/KLM/18-19 WP(C) 17597/2019 ,WP(C).17594/2019 ,WP(C).17602/2019 ,WP(C).17640/2019 17 WP(C) 17597/2019 ,WP(C).17594/2019 ,WP(C).17602/2019 ,WP(C).17640/2019 18 COVERED BY DOCUMENT NO.2425/2006-07 & 25807/2006-07. EXHIBIT P4 BA TRUE COPY OF THE ORDER BEARING NO.DDIT/INV/KLM/MKR/17-18 DT. 03/10/17 PERTAINING TO THE PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO.6036/2008-09 & 1445/2009-10. EXHIBIT P5THE ACKNOWLEDGMENT OF DECLARATION U/S 183 OF THE FINANCE ACT, 2016 WHICH INCLUDES THEDESCRIPTION OF THE PROPERTIES. EXHIBIT P6THE DETAILS OF THE PAYMENT EFFECTED ON VARIOUS DATES, BY THE PETITIONER AND OTHER FAMILY MEMBERS. EXHIBIT P7A TRUE COPY OF THE PETITION DT. 22/05/2019 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.