Wp(C)/31387/2023 Of Jalaludeen Shahul Hameed v. The Joint Commissioner Or Commissioner Of Income Tax (Appeal)

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHWEDNESDAY, THE 1 DAY OF NOVEMBER 2023 / 10TH KARTHIKA, 1945 WP(C) NO. 31387 OF 2023 PETITIONER: JALALUDEEN SHAHUL HAMEED,AGED 57 YEARS S/O SHAHUL HAMEED, FOUSIYA MANZIL, VATTATRAMALA, VAYANNAM. P.O. KOLLAM, PIN – 691 533. BY ADVS.SREEJI M.MMADHUSOODANANNAIR.P RESPONDENTS: 1THE JOINT COMMISSIONER OR COMMISSIONER OF INCOME TAX (APPEAL),INCOME TAX DEPARTMENT, NEAR KARBALA JUNCTION , RAILWAY STATION ROAD, KOLLAM DISTRICT, PIN – 691 001. 2NATIONAL FACELESS APPELLATE AUTHORITY,GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT F REVENUE, (CENTRAL BOARD OF DIRECT TAXES), ROOM NO. 245-A, NORTH BLOCK, NEW DELHI, PIN – 110 001. 3THE INCOME TAX OFFICER,INCOME TAX DEPARTMENT, WARD 2, AAYAKAR BHAVAN, INCOME TAX OFFICE , NEAR KARBALA JUNCTION , RAILWAY STATION ROAD -KOLLAM, KOLLAM DISTRICT, PIN – 691 001. OTHER PRESENT: CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON01.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 31387 OF 2023 -------------------------------------------- Dated this the 1[st] day of November, 2023 J U D G M E N T 1.The present writ petition has been fieldfor the following reliefs:- “i) To issue a writ of mandamus or any otherappropriate writ, order or directiondirecting the respondents to provide a linkto the petitioner so as to upload Exhibit-P5stay petition;appropriate writ, order or directiondirecting the respondents to provide a linkto the petitioner so as to upload Exhibit-P5stay petition; ii)Till orders are passed on Exhibit-P5, stayfurther proceedings including coerciveproceedings pending disposal of the WritPetition;further proceedings including coerciveproceedings pending disposal of the WritPetition; iii) Issue a writ of mandamus or any otherappropriate writ, order or directiondirecting the respondents 1 and 2 toconsider and dispose of the Appeal a timelimit to be fixed by this Honourable Court.”appropriate writ, order or directiondirecting the respondents 1 and 2 toconsider and dispose of the Appeal a timelimit to be fixed by this Honourable Court.” submits that against the impugned assessment order the petitioner has filed Ext.P4 appeal beforethe 2[nd] respondent. The petitioner has also filed anapplication for stay on 24.09.2023 in Ext.P5. TheLearned counsel for the petitioner also submitsthat huge demand of Rs.7,59,16,442/- as incometax due is illegal as the 3[rd] respondent, assessingauthority has treated the purchases ofRs.14,06,63,648/- as non bonafide purchases andwhich has been disallowed. 3.This Court would not like to commentupon the merit of the assessment order againstwhich the appeal has been preferred by thepetitioner. However, it would be suffice to directthe 2[nd] respondent to consider and pass anappropriate order in accordance with law on thestay application of the petitioner in Ext.P5expeditiously, preferably within in a period of twomonths. For a period of two months, no recovery in 4 pursuance to the impugned assessment order shall be enforced against the petitioner. 4.With the aforesaid direction, the presentwrit petition is disposed of. Sd/- DINESH KUMAR SINGHJUDGE rpr APPENDIX OF WP(C) 31387/2023 Exhibit-P7(i)Exhibit-P7(j)Exhibit-P7(k) TRUE COPY OF THE STATEMENT OF ACCOUNTS FOR THE PERIOD 1.4.2020 TO 31.3.2021 AND CONFIRMATION LETTER OF NISAD ABDUL SALAM PAN- )TRUE COPY OF THE STATEMENT OF ACCOUNTS FOR THE PERIOD 1.4.2020 TO 31.3.2021 AND CONFIRMATION LETTER OF SALEENA (PAN- )TRUE COPY OF THE STATEMENT OF ACCOUNTS FOR THE PERIOD 1.4.2020 TO 31.3.2021 AND CONFIRMATION LETTER OF MAMPUZHA RUBBER PROCESSING PVT LTD (PAN- ) 4 pursuance to the impugned assessment order shall be enforced against the petitioner. 4.With the aforesaid direction, the presentwrit petition is disposed of. Sd/- DINESH KUMAR SINGHJUDGE rpr APPENDIX OF WP(C) 31387/2023 Exhibit-P7(i)Exhibit-P7(j)Exhibit-P7(k) TRUE COPY OF THE STATEMENT OF ACCOUNTS FOR THE PERIOD 1.4.2020 TO 31.3.2021 AND CONFIRMATION LETTER OF NISAD ABDUL SALAM PAN- )TRUE COPY OF THE STATEMENT OF ACCOUNTS FOR THE PERIOD 1.4.2020 TO 31.3.2021 AND CONFIRMATION LETTER OF SALEENA (PAN- )TRUE COPY OF THE STATEMENT OF ACCOUNTS FOR THE PERIOD 1.4.2020 TO 31.3.2021 AND CONFIRMATION LETTER OF MAMPUZHA RUBBER PROCESSING PVT LTD (PAN- ) Exhibit-P7(l)TRUE COPY OF THE STATEMENT OF ACCOUNTS FOR THE PERIOD 1.4.2020 TO 31.3.2021 AND CONFIRMATION LETTER OF ABDUL REHUMAN BASHEER (PAN- )Exhibit-P7(m)TRUE COPY OF THE STATEMENT OF ACCOUNTS FOR THE PERIOD 1.4.2020 TO 31.3.2021 AND CONFIRMATION LETTER OF SHAJI GOPINATHAN (PAN-AMOPG4647HL;, M)Exhibit-P7(n)TRUE COPY OF THE STATEMENT OF ACCOUNTS FOR THE PERIOD 1.4.2020 TO 31.3.2021 AND CONFIRMATION LETTER OF SUBAIR ASBAR (PAN- )Exhibit -P7(o)TRUE COPY OF THE STATEMENT OF ACCOUNTS FOR THE PERIOD 1.4.2020 TO 31.3.2021 AND CONFIRMATION LETTER OF JOLLY SIBI (PAN- )Exhibit -P7(p)TRUE COPY OF THE STATEMENT OF ACCOUNTS FOR THE PERIOD 1.4.2020 TO 31.3.2021 AND CONFIRMATION LETTER OF SASIKUMAR.V. POOVATHUR (PAN- )Exhibit-P7(q)TRUE COPY OF THE STATEMENT OF ACCOUNTS FOR THE PERIOD 1.4.2020 TO 31.3.2021 AND CONFIRMATION LETTER OF ABDUL HAMEED SALIM (PAN- )