Wp(C)/28564/2022 Of Abdul Karim v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 21 DAY OF OCTOBER 2022 / 29TH ASWINA, 1944 WP(C) NO. 28564 OF 2022 PETITIONER/S: ABDUL KARIMAGED 74 YEARSAL FALAH, VEMBAYAM P.OMANDAPAM, VEMBAYAMTHIRUVANANTHAPURAM-695 615, PIN - 695615BY ADVS.ANIL D. NAIRTELMA RAJUEDATHARA VINEETA KRISHNANMOHAMMED SAVAD K.P.K.BIJU RESPONDENT/S: 1ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE- 1 (1), TRIVANDRUM-695 003, PIN - 6950032FEDERAL BANKBUILDING NO.MPX11696C648MANIKKAL VILLAGE, M.C. ROADVEMBAYAM, THIRUVANANTHAPURAM-695 615, PIN - 695615BY ADVS.CHRISTOPHER ABRAHAMP.PAULOCHAN ANTONY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON21.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 28564 OF 2022 2 JUDGMENT Petitioner suffered orders of assessment for assessmentyears 2013-14, 2015-16, 2016-17 and 2017-18 under theprovisions of the Income Tax Act, 1961. The petitioner hasapproached this Court, being aggrieved by garnisheeproceedings initiated in respect of the accounts maintained bythe petitioner with the Federal Bank (2[nd] respondent herein). 2.When this matter is taken up for consideration today,it is the submission of the learned counsel appearing for thepetitioner that the petitioner has settled the matter under theVivad Se Vishwas Scheme for the assessment years 2013-14,2015-16 and 2016-17. It is submitted that in respect ofassessment year 2017-18, the petitioner is before the AppellateAuthority and the petitioner has also remitted an amountequivalent to 20% of the demand for the assessment year 2017-18 under Section 220 (6) of the Income Tax Act. It is submittedthat since the matters have been settled under Vivad Se VishwasScheme for three of the assessment years in question (2013-14,2015-16 and 2016-17) and since the petitioner has also remitted20% of the demand for assessment year 2017-18 under Section220(6) of the Income Tax Act, this writ petition may be closedprotecting the petitioner from further demands in respect of the WP(C) NO. 28564 OF 2022 3 assessment year 2017-18. 3.Learned Standing Counsel appearing for therespondent Department does not dispute the fact that the issuesin respect of the assessment years 2013-14, 2015-16 and 2016-17have been settled under the Vivad Se Vishwas Scheme . It is alsopointed out that the garnishee proceedings have been withdrawnon 05.09.2022. Learned Standing Counsel also does not disputethe fact that in respect of the demand arising for the assessmentyear 2017-18, the petitioner has remitted a sum equivalent to20% of the demand. 4. Having heard the learned counsel appearing for thepetitioner and the learned Standing Counsel appearing for theDepartment and noting that the garnishee proceedings havealready been withdrawn, this writ petition is disposed of,directing that till the appeal filed by the petitioner in respect ofthe demand arising for the assessment year 2017-18 is heard anddecided, any proceedings for recovery of amounts due in respectof the said assessment year will stand suspended. The writ petition is disposed of as above. Sd/- GOPINATH P., JUDGE APPENDIX OF WP(C) 28564/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE APPLICATION FILED BEFORE THESETTLEMENT COMMISSION BY THE PETITIONERSETTLEMENT COMMISSION BY THE PETITIONERExhibit P2TRUE COPY OF THE FORM NO.5 DATED 4.1.2022 FORTHE ASSESSMENT YEAR 2013-14.THE ASSESSMENT YEAR 2013-14. The writ petition is disposed of as above. Sd/- GOPINATH P., JUDGE APPENDIX OF WP(C) 28564/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE APPLICATION FILED BEFORE THESETTLEMENT COMMISSION BY THE PETITIONERSETTLEMENT COMMISSION BY THE PETITIONERExhibit P2TRUE COPY OF THE FORM NO.5 DATED 4.1.2022 FORTHE ASSESSMENT YEAR 2013-14.THE ASSESSMENT YEAR 2013-14. Exhibit P3TRUE COPY OF THE FORM NO.5 DATED 4.1.2022 FORTHE ASSESSMENT YEAR 2015-16THE ASSESSMENT YEAR 2015-16Exhibit P4TRUE COPY OF THE FORM NO.5 DATED 4.1.2022 FORTHE ASSESSMENT YEAR 2016-17THE ASSESSMENT YEAR 2016-17Exhibit P5TRUE COPY OF THE ORDER DATED 29.12.2019 ISSUED BY THE 1ST RESPONDENT.ISSUED BY THE 1ST RESPONDENT.Exhibit P6TRUE COPY OF THE APPEAL DATED 29.01.2020 FILED BY THE PETITIONER BEFORE THE STATUTORY APPELLATE AUTHORITY.FILED BY THE PETITIONER BEFORE THE STATUTORY APPELLATE AUTHORITY.Exhibit P7TRUE COPY OF THE STAY PETITION DATED 29.01.2020 FILED BY THE PETITIONER BEFORE THE1ST RESPONDENT.29.01.2020 FILED BY THE PETITIONER BEFORE THE1ST RESPONDENT.Exhibit P8TRUE COPY OF THE CHALLAN DATED 10.2.2020 EVIDENCING THE PAYMENT OF 20% BY THE PETITIONER.EVIDENCING THE PAYMENT OF 20% BY THE PETITIONER.Exhibit P8(a)TRUE COPY OF THE NOTICE DATED 13.07.2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.Exhibit P9TRUE COPY OF THE NOTICE DATED 18.08.2022 ISSUED BY THE 1ST RESPONDENT TO THE 2ND RESPONDENT.ISSUED BY THE 1ST RESPONDENT TO THE 2ND RESPONDENT.