Wp(C)/2535/2014 Of Biju Sebastian v. The Income Tax Officer, Aluva

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 10TH DAY OF MARCH 2014/19TH PHALGUNA, 1935 WP(C).No. 2535 of 2014 (N) --------------------------- PETITIONER(S): ----------------------- BIJU SEBASTIAN AGED 39 YEARS S/O. SEBASTIAN, KURIEDATH HOUSE, KUTTILI KARA PIRAROOR.P.O., MATTOOR VILLAGE, ALUVA TALUK ERNAKULAM DISTRICT-683574. BY ADVS.SRI.K.J.MOHAMMED ANZAR SRI.A.D.SURESH BABU SRI.K.ABDUL NASSAR RESPONDENT(S): ------------------------- THE INCOME TAX OFFICER, OFFICE OF THE INCOME TAX, ALUVA, ERNAKULAM DISTRICT. BY SR.COUNSEL SRI.P.K.R.MENON,, GOVT. OF INDIA (TAXES) BY SRI.JOSE JOSEPH, STANDING CUNSEL, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-03-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2535 of 2014 (N) APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1. TRUE COPY OF THE JUDGMENT DATED 21-1-2009 IN O.S. NO. 322/2007 OF THE PRINCIPAL SUB JUDGE, NORTH PARAVUR.THE PRINCIPAL SUB JUDGE, NORTH PARAVUR. EXHIBIT P2. TRUE COPY OF THE DECREE DATED 21-1-2009 IN O.S. NO. 322/2007 OF THE PRINCIPAL SUBJUDGE, NORTH PARAVUR.PRINCIPAL SUBJUDGE, NORTH PARAVUR. EXHIBIT P3. A TRUE CPY OF THE DOCUMENT DATED 24-10-2009 NO. 3102/2009 OF SUB REGISTRY, CHENGAMANADU.REGISTRY, CHENGAMANADU. EXHIBIT P4. PETITION WITH AFFIDAVIT DATED 12-8-2013 IN O.S. NO. 322/2007 OF THE PRINCIPAL SUB COURT, NORTH PARAVUR.PRINCIPAL SUB COURT, NORTH PARAVUR. EXHIBIT P5. TRUE COPY OF THE SUMMONS NO. BFIPS0472L DATED 27-12-2013 ISSUED BYTHE RESPONDENT TO THE PETITIONER.THE RESPONDENT TO THE PETITIONER. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL // TRUE COPY // sou. P.A. TO JUDGE P.R.RAMACHANDRA MENON, J. ------------------------------------ W.P.(C)No.2535 of 2014 ----------------------------------- Dated this the 10[th] day of March, 2014 J U D G M E N T The petitioner has approached this Court with the following prayers : “i) Issue a writ in the nature of mandamus or any otherappropriate writs order or direction commanding therespondent to accept Ext.P4 certified copy of thepetition with affidavit as a public document for thepurpose of assessment to be made under section 131of Income Tax Act, 1961.appropriate writs order or direction commanding therespondent to accept Ext.P4 certified copy of thepetition with affidavit as a public document for thepurpose of assessment to be made under section 131of Income Tax Act, 1961. ii) Declare that a document like Ext.P4 issued ascertified by a judicial authority is valid and to betreated as public document for the purpose ofproduction of same before any competent authority.Iii) Issue such other and further writs orders ordirections as this Hon'ble Court may deems fit andproper in the facts and circumstances of the case.”certified by a judicial authority is valid and to betreated as public document for the purpose ofproduction of same before any competent authority.Iii) Issue such other and further writs orders ordirections as this Hon'ble Court may deems fit andproper in the facts and circumstances of the case.” 2. A statement has been filed on behalf of the respondent, the operative portion of which, as contained in paragraph 5, is as follows : 2. A statement has been filed on behalf of the respondent, the operative portion of which, as contained in paragraph 5, is as follows : “The assessment in this case has not yet beencompleted. All the evidences gathered are beingexamined only. The Exhibit P4 filed along with the Affidavitand the endorsement by the Judicial Officer was alreadyfiled by Shri Biju Sebastian on 17-10-2013 vide letter ofeven date filed by his Authorized Representative during thecourse of hearing on that date and the same is there in therecords. On 3-1-2014, when Shri Biju Sebastian appearedin response to the Summons, he had not brought anyrecords or documents. His Authorised Representative. ShriP.J.Babu, FCA on 9-1-2014 produced a copy of the saidpapers and he was informed that the same was alreadyavailable in the records and hence there was no need offiling them afresh. Due consideration to all the materialsavailable on record, including the copy of Exhibit P4, wouldbe given while completing the assessment.” 3. Heard learned counsel for the petitioner as well as the learned standing counsel appearing for the respondent. 4. In view of the contents of the statement, particularly inparagraph 5, the learned counsel submits that the same maybe recorded and the matter may be disposed of accordingly.On going through paragraph 5 of the statement, it has beenmade clear by the respondent that the assessment has notbeen completed and that all the relevant materials includingcopy of Ext.P4 would be considered while completing theassessment. In the above circumstances no further orders arecalled for. The writ petition stands closed accordingly. Sd/-P.R.RAMACHANDRA MENON, JUDGE. AV