Wp(C)/33549/2019 Of *(Mahmood K.u v. Director General Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 7 DAY OF DECEMBER 2022 / 16TH AGRAHAYANA, 1944 WP(C) NO. 33549 OF 2019 PETITIONER/S: 1*(MAHMOOD K.U.,AGED 56 YEARSMAHSAL, CHEMMARASSERY PARA P.O., AZHEEKODE, KANNUR.) *(DIED). THE LEAGAL HEIR OF DECEASED PETITIONER IMPLEADED ASADDL. PETITIONER NO.2.2ADDL. P2.SHERLEENA MAHMOODW/O. MOHAMMED NAVAS CEENTAKATH, AGED 40 YEARS, RABIYA NIVAS,PANOOR, KANNUR DISTRICT- 670 692 THE LEGAL HEIR OF THE DECEASED ORIGINAL WRIT PETITIONER IS IMPLEADED AS ADDITIONAL PETITIONER NO.2 AS PER THE ORDER DATED 28.03.2022 IN I.A. 1/2022. BY ADVS. K.I.MAYANKUTTY MATHER K.J.ABRAHAM(K/391/1999) R.JAIKRISHNA NIKHIL JOHN RESPONDENTS: 1DIRECTOR GENERAL OF INCOME TAX,OFFICE OF DIRECTOR GENERAL OF INCOME TAX, I.S.PRESS ROAD, ERNAKULAM P.O., KOCHI- 682 035.2DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-I, ALFA LIZA BUILDING, OPPOSITE S.R.V.SCHOOL, CHITTOOR ROAD, ERNAKULAM NORTH P.O., KOCHI- 682 011.3INCOME TAX OFFICER (INVESTIGATION),OFFICE OF THE JOINT DIRECTOR OF INVESTIGATION, I.S.PRESS ROAD, ERNAKULAM P.O., KOCHI- 682 035.BY ADVS. P.K.RAVINDRANATHA MENON (SR.) JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON07.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court being aggrieved by thefact that certain amount of cash which was seized from a thirdparty and which has been proved to belongs to the petitioner hasnot been returned by the Income Tax Department even after theassessment proceedings in respect of the petitioner for theconcerned year has been completed, accepting the said amount tobe that of the petitioner. 2.The learned Standing Counsel appearing for therespondent department states that the question of refund of evenpart of the amount that was seized in cash from a third party, to thepetitioner, does not arise, as the amount which was seized has beenadjusted against certain demands outstanding against the personfrom whom the cash was seized. It is submitted that the petitionercannot, on the basis of statements made, contend that the cashbelongs to the petitioner and should be released to him. 3.The learned counsel appearing for the petitioner statesthat the petitioner will be satisfied if a direction is issued to thefirst respondent to consider and pass orders on Ext.P5representation made by the petitioner after affording to thepetitioner an opportunity of being heard. 4.The learned Standing Counsel appearing for therespondent department states that he has no objection in such adirection being issued provided it is clarified that this Court has notexpressed anything on the merits of the matter 5.Having heard the learned counsel appearing for thepetitioner and the learned Standing Counsel appearing for therespondent department and having regard to the facts andcircumstances of the case and also having regard to the limitednature of relief now sought for by the petitioner, this writ petitionwill stand disposed of directing the 1[st] respondent to consider andpass orders on Ext.P5, after affording to the petitioner anopportunity of being heard. It is clarified that this Court has notexpressed any opinion on the merits of the matter and it will beopen to the 1[st] respondent to take a decision on the matter inaccordance with law. The 1[st] respondent shall endeavour todispose of Ext.P5, within a period of two months from the date ofreceipt of a certified copy of this judgment. Sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 33549/2019 PETITIONER EXHIBITS EXHIBIT P1TRUE COPY OF THE SWORN STATEMENT GIVEN BY THE PETITIONER DATED 10.02.2016.PETITIONER DATED 10.02.2016. EXHIBIT P2TRUE COPY OF THE SWORN STATEMENT GIVEN BY MR.MOHAMED NAVAS, DATED 04.02.2016.MR.MOHAMED NAVAS, DATED 04.02.2016. Sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 33549/2019 PETITIONER EXHIBITS EXHIBIT P1TRUE COPY OF THE SWORN STATEMENT GIVEN BY THE PETITIONER DATED 10.02.2016.PETITIONER DATED 10.02.2016. EXHIBIT P2TRUE COPY OF THE SWORN STATEMENT GIVEN BY MR.MOHAMED NAVAS, DATED 04.02.2016.MR.MOHAMED NAVAS, DATED 04.02.2016. EXHIBIT P3TRUE COPY OF THE INCOME TAX RETURN FILED BY THEPETITIONER ALONG WITH COMPUTATION STATEMENT DATED 20.10.2017.PETITIONER ALONG WITH COMPUTATION STATEMENT DATED 20.10.2017. EXHIBIT P4TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE2ND RESPONDENT DATED 28.12.2017.2ND RESPONDENT DATED 28.12.2017. EXHIBIT P 4ANOTICE OF DEMAND UNDER SECTION 156 OF THE INCOME TAX ACT, DATED 28.12.2017.INCOME TAX ACT, DATED 28.12.2017. EXHIBIT P5TRUE COPY OF THE REPRESENTATION GIVEN BY THE PETITIONER TO THE 1ST RESPONDENT DATED 31.05.2019.PETITIONER TO THE 1ST RESPONDENT DATED 31.05.2019.