Wp(C)/259/2023 Of Joseph P.o v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 24 DAY OF NOVEMBER 2023 / 3RD AGRAHAYANA, 1945WP(C) NO. 259 OF 2023 PETITIONER/S: JOSEPH P OAGED 61 YEARS, S/O.OUSEPH,POROKKARAN HOUSE, KONOOOR, NALUKETTU, KORATTY, THRISSUR, PIN - 680308 BY ADV ALAN PRIYADARSHI DEV RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 34(1)(7), ROOM NO 727, 7TH FLOOR, KUTILYA BHAVAN, C-41 TO C-43, G BLOCK, BANDRA-KURLA COMPLEX, BANDRA(EAST) MUMBAI, PIN – 400051. 2THE ASSISTANT DIRECTOR OF INCOME TAX (INVESTIGATION)AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN - 680001 3ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003 THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 24.11.2023, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: J U D G M E N T Learned counsel for the petitioner submitsthat he would like to withdraw the present writpetition with liberty to seek appropriate remedyavailable to him under the statute. Withdrawalmemo dated 6.11.2023 filed by the learned counselfor the petitioner is taken on record. In view of the above, the present writpetition is dismissed as withdrawn with theaforesaid liberty. Pending interlocutory application, if any, in the writ petition stands dismissed. jg Sd/- DINESH KUMAR SINGH JUDGE WP(C) NO. 259 OF 2023 APPENDIX OF WP(C) 259/2023 PETITIONER EXHIBITS EXHIBIT P1TRUE COPY OF NOTICE DATED 25.11.2019 ISSUED BY THE FIRST REPSONDENTBY THE FIRST REPSONDENT EXHIBIT-P2TRUE COPY OF SHOW CAUSE NOTICE DATED 11.12.2019 ISSUED BY THE FIRST RESPONDENT11.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT-P3TRUE COPY OF RECOVERY NOTICE DATED 4.02.2020 ISSUED BY THE FIRST RESPONDENTISSUED BY THE FIRST RESPONDENT EXHIBIT P4TRUE COPY OF COMMUNICATION DATED 24.01.2020 ISSUED BY THE FIRST RESPONDENTISSUED BY THE FIRST RESPONDENT EXHIBIT P5TRUE COPYOF SHOW CAUSE NOTICE DATED06.03.2021ISSUED BY THE NFACISSUED BY THE NFAC EXHIBIT P6TRUE COPY OF PENALTY ORDER ISSUED BY THE NFACDELHI UNDER SECTION 271FDELHI UNDER SECTION 271F EXHIBIT P7TRUE COPYOF THE PENALTY ORDER PASSED BY THE NFAC DELHI UNDER SECTION 271(1)(C) DATED 08.09.2021NFAC DELHI UNDER SECTION 271(1)(C) DATED 08.09.2021 EXHIBIT P8TRUE COPY OF THE REPRESENTATION DATED 20.09.2021 FILED BY THE PETITIONER BEFORE THEFIRST RESPONDENT20.09.2021 FILED BY THE PETITIONER BEFORE THEFIRST RESPONDENT EXHIBIT P-9TRUE COPY OF REPRESENTATION BY THE PETITIONERBEFORE THE FIRST RESPONDENT DATED 22.09.2021BEFORE THE FIRST RESPONDENT DATED 22.09.2021 EXHIBIT P10TRUE COPYOF THE CONFIRMATION FOR THE RECEIPT OF THE REPRESENTATION DATED 22.09.2021 WITH NO EL414060420IN DATED 27.09.2021OF THE REPRESENTATION DATED 22.09.2021 WITH NO EL414060420IN DATED 27.09.2021 EXHIBIT P11TRUE COPY OF REPRESENTATION DATED 01.10.2021 FILED BEFORE THE FIRST RESPONDENT EXHIBIT P12TRUE COPY OF REPRESENTATION DATED 7.10.2021 TO THE FIRST RESPONDENTTO THE FIRST RESPONDENT Exhibit P13TRUE COPY OF NOTICE DATED 24.6.13 ISSUED BY ASSISTANT DIRECTOR OF INCOME TAX (INV), TRICHURASSISTANT DIRECTOR OF INCOME TAX (INV), TRICHUR Exhibit P14TRIE COPY OF THE NOTICE DATED 5.4.2018 ISSUEDBY DEPUTY DIRECTOR OF INCOME TAX (INV.), TRICHURBY DEPUTY DIRECTOR OF INCOME TAX (INV.), TRICHUR Exhibit P15TRUE COPY OF THE REPLY DATED 12.4.2018 FILED BY THE PETITIONER BEFORE THE DEPUTY DIRECTOR OF INCOME TAX (INV), THRISSURBY THE PETITIONER BEFORE THE DEPUTY DIRECTOR OF INCOME TAX (INV), THRISSUR Exhibit P16TRUE COPY OF THE NOTICE DATED 24.4.2018 ISSUED BY DEPUTY DIRECTOR OF INCOME TAX (INV.), TRICHUR ALONG WITH TYPED COPYISSUED BY DEPUTY DIRECTOR OF INCOME TAX (INV.), TRICHUR ALONG WITH TYPED COPY Exhibit P13TRUE COPY OF NOTICE DATED 24.6.13 ISSUED BY ASSISTANT DIRECTOR OF INCOME TAX (INV), TRICHURASSISTANT DIRECTOR OF INCOME TAX (INV), TRICHUR Exhibit P14TRIE COPY OF THE NOTICE DATED 5.4.2018 ISSUEDBY DEPUTY DIRECTOR OF INCOME TAX (INV.), TRICHURBY DEPUTY DIRECTOR OF INCOME TAX (INV.), TRICHUR Exhibit P15TRUE COPY OF THE REPLY DATED 12.4.2018 FILED BY THE PETITIONER BEFORE THE DEPUTY DIRECTOR OF INCOME TAX (INV), THRISSURBY THE PETITIONER BEFORE THE DEPUTY DIRECTOR OF INCOME TAX (INV), THRISSUR Exhibit P16TRUE COPY OF THE NOTICE DATED 24.4.2018 ISSUED BY DEPUTY DIRECTOR OF INCOME TAX (INV.), TRICHUR ALONG WITH TYPED COPYISSUED BY DEPUTY DIRECTOR OF INCOME TAX (INV.), TRICHUR ALONG WITH TYPED COPY Exhibit P17TRUE COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE DEPUTY DIRECTOR OF INCOME TAX (INV.), THRISSUR DATED 8.5.2018PETITIONER BEFORE THE DEPUTY DIRECTOR OF INCOME TAX (INV.), THRISSUR DATED 8.5.2018 Exhibit P18TRUE COPY OF THE RETURN OF INCOME FILED BY THE PETITIONER DATED 4.4.2019THE PETITIONER DATED 4.4.2019 Exhibit P19TRUE COPY OF THE CHALAN NO. 06502 DATED 1.3.2019 FOR RS.1,53,450/-1.3.2019 FOR RS.1,53,450/- Exhibit P20TRUE COPY OF THE CHALAN NO.00668 DATED 4.4.2019 FOR RS.1,53,617/-4.4.2019 FOR RS.1,53,617/- Exhibit P21TRUE COPY OF THE CHALAN NO.08992 DATED 4.4.2019 FOR RS.10/-4.4.2019 FOR RS.10/-