Wp(C)/19334/2022 Of Mr.samuel Jacob v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 15 DAY OF JUNE 2022 / 25TH JYAISHTA, 1944WP(C) NO. 19334 OF 2022 PETITIONER: MR.SAMUEL JACOB,AGED 31 YEARS, S/O JACOB SAMSON, AGED 31 YEARS,RESIDING AT TC 95/1580(3) NANDANAM,PADINJATTIL LANE, MEDICAL COLLEGE P.O.,THIRUVANANTHAPURAM, PIN - 695011BY ADVS.MANJUNATH MENONS.SREEKUMAR (SR.)P.MARTIN JOSEP.PRIJITHTHOMAS P.KURUVILLAR.GITHESHAJAY BEN JOSESACHIN JACOB AMBATANNA LINDA V.JHARIKRISHNAN S. RESPONDENTS: 1THE COMMISSIONER OF INCOME TAXAAYKAR BHAVAN, 1ST FLOOR,KOWDIAR P.O., THIRUVANANTHAPURAM, PIN - 6950032THE TAX RECOVERY OFFICER,AAYKAR BHAVAN, 1ST FLOOR,KOWDIAR P.O., THIRUVANANTHAPURAM, PIN - 6950033MR. K.PARAMESWARAN NAIRREG NO. IBBI/IPA-001/IP-P01773/2019-2020/12702) INSOLVENCY RESOLUTION PROFESSIONAL IN CP(IB)/05/KOB/2021 PENDING BEFORE NCLT, KOCHI BENCHRESIDING AT 37/1736 E, KRIPASAGARAM, KMRUALI ROAD, KADAVANTHARA,ERNAKULAM, KERALA, PIN - 682020 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON15.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner has approached this court being aggrieved by attachment atthe instance of Income Tax Department in respect of certain property belonging tohim. It is submitted that the said attachment is illegal as the liability in respect ofwhich the attachment is effected is the liability of a company in which the petitionerwas a Director. It is submitted that the petitioner has filed Ext.P5 before the 2[nd]respondent seeking to lift the attachment over the personal property of thepetitioner. The learned counsel for the petitioner limits the relief for a direction to2[nd] respondent to consider and pass orders on Ext.P5 within a time frame to befixed by this court. The learned Standing counsel has no objection to such a courseof action. Therefore this writ petition will stand disposed of directing the 2[nd]respondent to consider and pass orders on Ext.P5 within a period of 2 months fromthe date of receipt of a certified copy of this judgment. Sd/-GOPINATH P. JUDGE AMG APPENDIX OF WP(C) 19334/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF GIFT DEED NO.2333 OF 2009 DATED 29-08-20092009 Exhibit P2TRUE COPY OF NOTICE DATED 19-05-2022 RECEIVED BY THEPETITIONER FROM THE KESAVADASAPURAM CO-OPERATIVE SOCIETY LTD. PETITIONER FROM THE KESAVADASAPURAM CO-OPERATIVE SOCIETY LTD. Exhibit P3TRUE COPY OF ENCUMBRANCE CERTIFICATE OF THE PROPERTYCOVERED UNDER EXHIBIT.P1 COVERED UNDER EXHIBIT.P1 Exhibit P4TRUE COPY OF ORDER DATED 03-11-2021 IN CP(IB)/ 05/ KOB/2021 OF THE NATIONAL COMPANY LAW TRIBUNAL, KOCHIBENCH KOB/2021 OF THE NATIONAL COMPANY LAW TRIBUNAL, KOCHIBENCH Exhibit P5TRUE COPY OF REPRESENTATION DATED 24-02-2022 PREFERRED BY THE PETITIONER BEFORE THE 2ND RESPONDENT PREFERRED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P6TRUE COPY OF EMAIL DATED 09-04-2022 SENT BY THE PETITIONER TO THE 2ND RESPONDENT PETITIONER TO THE 2ND RESPONDENT Exhibit P7TRUE COPY OF EMAIL DATED 21-04-2022 SENT BY THE PETITIONER TO THE 2ND RESPONDENT PETITIONER TO THE 2ND RESPONDENT Exhibit P8TRUE COPY OF ORDER DATED 16-03-2022 IN I.A.(IBC).NO.14(KOB) / 2022 IN CP(IB)/ 05/ KOB/2021 OF NATIONAL COMPANY LAW TRIBUNAL, KOCHI BENCH APPOINTING THE 3RD RESPONDENT AS THE INSOLVENCY RESOLUTION PROFESSIONAL(IBC).NO.14(KOB) / 2022 IN CP(IB)/ 05/ KOB/2021 OF NATIONAL COMPANY LAW TRIBUNAL, KOCHI BENCH APPOINTING THE 3RD RESPONDENT AS THE INSOLVENCY RESOLUTION PROFESSIONAL