Wp(C)/33267/2023 Of P.m. Sharijth v. The Asst. Commissioner Of Income Tax (Benami Prohibition Unit)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 19 DAY OF OCTOBER 2023 / 27TH ASWINA, 1945WP(C) NO. 33267 OF 2023 PETITIONER/S: P.M. SHARIJTHAGED 45 YEARSPOOVANITHERUVATHMALIYEKKAL HOUSE, 12/510, THEKKUMTHALA, KUTTICHIERA, MALAPPURAM DISTRICT, PIN - 673001 BY ADVS.M.P.SHAMEEM AHAMEDHARISH R. MENONAKHIL PHILIP MANITHOTTIYILDANIYA RASHEED PALLIYALILNAEEM M.MMUHAMMED FIRDOUZ A.V. RESPONDENT/S: 1THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT)GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI, PIN - 6820362UNION OF INDIA(REPRESENTED BY FINANCE SECRETARY) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK NEW DELHI, PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 19.10.2023, ALONG WITH WP(C).33390/2023, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) Nos.33267 & 33390/2023 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHTHURSDAY, THE 19 DAY OF OCTOBER 2023 / 27TH ASWINA, 1945WP(C) NO. 33390 OF 2023 PETITIONER/S: CHONARI KAMMUKUTTY, AGED 69 YEARSS/O KUNHI POCKER, ARODIYIL HOUSE, TWINS PALACE, CHEMMAD, TALAPARA ROAD, MUNNIYOOR, THIRURANGADI, MALAPPURAM, PIN - 676306BY ADVS.M.P.SHAMEEM AHAMEDHARISH R. MENONAKHIL PHILIP MANITHOTTIYILDANIYA RASHEED PALLIYALILNAEEM M.MMUHAMMED FIRDOUZ A.V. RESPONDENT/S: 1THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT)GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI, PIN - 6820362UNION OF INDIA(REPRESENTED BY FINANCE SECRETARY) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE ROOM 46, NORTH BLOCK NEW DELHI, PIN - 110001THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 19.10.2023, ALONG WITH WP(C).33267/2023, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) Nos.33267 & 33390/2023 J U D G M E N T [WP(C) Nos.33267/2023, 33390/2023] These writ petitions have been filed mainlyseeking the following prayer: “To issue a writ of mandamus or such otherwrit or directions to the 1[st] respondent torelease the provisional attachment, made inrespect of the properties of the petitionervide Exhibit P2 series orders issued underSec.24(4)(b)(i) of the Benami Prohibition Act.” 2.Today,Sri.S.Manu,learnedDeputy Solicitor General of India for the firstrespondent, has made available a copy ofcommunication dated 18.10.2023 issued from theoffice of the Assistant Commissioner of Income Tax,ACIT (BPU), which states that the provisionalattachment made vide order under Section 24(4)(b) (i) of the Prohibition of Benami PropertyTransactions Act, 1988 in respect of the propertiesof the petitioners herein, has been lifted. WP(C) Nos.33267 & 33390/2023 4 In view of the above, nothing survives in thesewrit petitions. Recording the above, these writpetitions are disposed of. Pending interlocutoryapplications, if any, in these writ petitions wouldstand dismissed. jg Sd/- DINESH KUMAR SINGH JUDGE WP(C) Nos.33267 & 33390/2023 APPENDIX OF WP(C) 33390/2023 PETITIONER EXHIBITS Exhibit P1COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1STRESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1456/2015 DATED 23.03.2015 COPY OF THE ORDER DATED 26.11.2019 PASSED BY Exhibit P1 ACOPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1328/2015 DATED 18.03.2015 Exhibit P1 BCOPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1501/2015 DATED 25.03.2015 Exhibit P1 CCOPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1500/2015 DATED 25.03.2015 Exhibit P1 DCOPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1404/2015 DATED 20.03.2015 PETITIONER EXHIBITS Exhibit P1COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1STRESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1456/2015 DATED 23.03.2015 COPY OF THE ORDER DATED 26.11.2019 PASSED BY Exhibit P1 ACOPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1328/2015 DATED 18.03.2015 Exhibit P1 BCOPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1501/2015 DATED 25.03.2015 Exhibit P1 CCOPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1500/2015 DATED 25.03.2015 Exhibit P1 DCOPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1404/2015 DATED 20.03.2015 Exhibit P1 ECOPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1764/2015 DATED 10.04.2015 Exhibit P2COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED26.11.2019 FOR THE PROPERTY PURCHASED VIDES SALE DEED 1456/2015 DATED 23.03.2015 Exhibit P2 ACOPY OF THE PROVISIONAL ATTACHMENT ORDER DATED WP(C) Nos.33267 & 33390/2023 26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE DEED 1328/2015 DATED 18.03.2015 Exhibit P2 BCOPY OF THE PROVISIONAL ATTACHMENT ORDER DATED26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE DEED 1501/2015 DATED 25.03.201526.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE DEED 1501/2015 DATED 25.03.2015 Exhibit P2 CCOPY OF THE PROVISIONAL ATTACHMENT ORDER DATED26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE DEED 1500/2015 DATED 25.03.201526.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE DEED 1500/2015 DATED 25.03.2015 Exhibit P2 DCOPY OF THE PROVISIONAL ATTACHMENT ORDER DATED26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE DEED 1404/2015 DATED 20.03.201526.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE DEED 1404/2015 DATED 20.03.2015 Exhibit P2 ECOPY OF THE PROVISIONAL ATTACHMENT ORDER DATED26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE DEED 1764/2015 DATED 10.04.201526.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE DEED 1764/2015 DATED 10.04.2015 Exhibit P3A COPY OF THE NOTIFICATION SO 3289 (E) DT. 25.10.201625.10.2016 Exhibit P4COPY OF THE JUDGEMENT IN WP(C) NO. 2577/2020, WP(C) NO. 2590/2020, WP(C) NO. 2595/2020, WP(C) NO. 2596/2020, WP(C) NO.2621/2020 & WP(C) NO. 2627/2020 DATED 17.01.2023 OF THE HON'BLE HIGH COURT OF KERALA IN THE CASE OF THE PETITIONERWP(C) NO. 2590/2020, WP(C) NO. 2595/2020, WP(C) NO. 2596/2020, WP(C) NO.2621/2020 & WP(C) NO. 2627/2020 DATED 17.01.2023 OF THE HON'BLE HIGH COURT OF KERALA IN THE CASE OF THE PETITIONER Exhibit P5COPY OF THE REQUEST LETTER DATED 17.05.2023 FILED BY THE AUTHORIZED REPRESENTATIVE OF THE PETITIONER TO THE 1ST RESPONDENTFILED BY THE AUTHORIZED REPRESENTATIVE OF THE PETITIONER TO THE 1ST RESPONDENT Exhibit P6COPY OF THE REPLY DATED 30.06.2023 BEARING LETTER NO. ITBA/COM/F/17/2023-24/1054058848 (1) ISSUED BY THE ASST. COMMISSIONER OF INCOMETAX (BENAMI PROHIBITION UNIT)LETTER NO. ITBA/COM/F/17/2023-24/1054058848 (1) ISSUED BY THE ASST. COMMISSIONER OF INCOMETAX (BENAMI PROHIBITION UNIT) WP(C) Nos.33267 & 33390/2023 APPENDIX OF WP(C) 33267/2023 PETITIONER EXHIBITS Exhibit P1COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1STRESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1328/2015 DATED 18.03.2015Exhibit P1 A COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1STRESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1404/2015 DATED 20.03.2015 Exhibit P1 B COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1764/2015 DATED 10.04.2015 Exhibit P1 C COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1501/2015 DATED 25.03.2015 Exhibit P1 D COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1500/2015 DATED 25.03.2015 APPENDIX OF WP(C) 33267/2023 PETITIONER EXHIBITS Exhibit P1COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1STRESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1328/2015 DATED 18.03.2015Exhibit P1 A COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1STRESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1404/2015 DATED 20.03.2015 Exhibit P1 B COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1764/2015 DATED 10.04.2015 Exhibit P1 C COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1501/2015 DATED 25.03.2015 Exhibit P1 D COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1500/2015 DATED 25.03.2015 Exhibit P1 E COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1456/2015 DATED 23.03.2015 Exhibit P2COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019 FOR THE PROPERTY PURCHASED VIDES SALE DEED 1328/2015 DATED 18.03.2015 Exhibit P2 A COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE WP(C) Nos.33267 & 33390/2023 8 DEED 1404/2015 DATED 20.03.2015 Exhibit P2 B COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALEDEED 1764/2015 DATED 10.04.201526.11.2019 FOR THE PROPERTY PURCHASED VIDE SALEDEED 1764/2015 DATED 10.04.2015 Exhibit P2 C COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALEDEED 1501/2015 DATED 25.03.201526.11.2019 FOR THE PROPERTY PURCHASED VIDE SALEDEED 1501/2015 DATED 25.03.2015 Exhibit P2 D COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALEDEED 1500/2015 DATED 25.03.201526.11.2019 FOR THE PROPERTY PURCHASED VIDE SALEDEED 1500/2015 DATED 25.03.2015 Exhibit P2 E COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALEDEED 1456/2015 DATED 23.03.201526.11.2019 FOR THE PROPERTY PURCHASED VIDE SALEDEED 1456/2015 DATED 23.03.2015 Exhibit P3A COPY OF THE NOTIFICATION SO 3289 (E) DT. 25.10.201625.10.2016 Exhibit P4COPY OF THE JUDGEMENT DATED 17.01.2023 OF THE HON'BLE HIGH COURT OF KERALA IN THE CASE OF THEPETITIONERHON'BLE HIGH COURT OF KERALA IN THE CASE OF THEPETITIONER Exhibit P4 A COPY OF THE JUDGMENT DATED 08.02.2023 IN WP (C)4432 / 20204432 / 2020 Exhibit P5COPY OF THE REQUEST LETTER DATED 17.05.2023 FILED BY THE AUTHORIZED REPRESENTATIVE OF THE PETITIONER TO THE 1ST RESPONDENTFILED BY THE AUTHORIZED REPRESENTATIVE OF THE PETITIONER TO THE 1ST RESPONDENT Exhibit P6COPY OF THE REPLY DATED 30.06.2023 BEARING LETTER NO. ITBA/COM/F/17/2023-24/1054057716 (1)ISSUED BY THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT)