Wp(C)/3438/2020 Of Valsala Raj v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 02ND DAY OF MARCH 2020 / 12TH PHALGUNA, 1941 WP(C).No.3377 OF 2020(V) PETITIONER/S: VARUN RAJ,AGED 32 YEARS,S/O. M K RAJENDRAN PILLAI, RAJAVALSAM, PANANGADU, KULANADA, PANDALAM P.O, PATHANAMTHITTA BY ADVS.SRI.S.MUHAMMED HANEEFFSRI.M.H.ASIF ALISMT.SHAIMA VAHAB RESPONDENT/S: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON02.03.2020, ALONG WITH WP(C).3390/2020(W), WP(C).3423/2020(C),WP(C).3438/2020(D), THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: WP(C).Nos.3377,3390,3423 & 3438 OF 2020 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 02ND DAY OF MARCH 2020 / 12TH PHALGUNA, 1941 WP(C).No.3390 OF 2020(W) PETITIONER/S: M.K.RAJENDRAN PILLAI,AGED 67 YEARS,S/O.PILLAI, RAJAVALSAM, PANAGADU, KULANADA, PANDALAM P.O., PATHANAMTHITTA. BY ADVS.SRI.S.MUHAMMED HANEEFFSRI.M.H.ASIF ALISMT.SHAIMA VAHAB RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN, KOLLAM, KERALA-620 001.AAYAKAR BHAVAN, KOLLAM, KERALA-620 001. 2THE COMMISSIONER OF INCOME TAX(APPEALS),AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003.3THE JOINT COMMISSIONER OF INCOME TAX,CENTRAL RANGE, 4TH FLOOR, ANNEXE, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON02.03.2020, ALONG WITH WP(C).3377/2020(V), WP(C).3423/2020(C),WP(C).3438/2020(D), THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: WP(C).Nos.3377,3390,3423 & 3438 OF 2020 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 02ND DAY OF MARCH 2020 / 12TH PHALGUNA, 1941 WP(C).No.3423 OF 2020(C) PETITIONER/S: ARUN RAJ PILLAI.,AGED 30 YEARS,S/O. M.K. RAJENDRAN PILLAI, RAJAVALSAM PANAGADU, KULANADA, PANDALAM P.O. PATHANAMTHITTA. BY ADVS.SRI.S.MUHAMMED HANEEFFSRI.M.H.ASIF ALISMT.SHAIMA VAHAB RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,AAYAKARBHAVAN, KOLLAM, KERALA 620 001.AAYAKARBHAVAN, KOLLAM, KERALA 620 001. 2THE COMMISIONER OF INCOME TAX(APPEALS), AYAKARBHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003.(APPEALS), AYAKARBHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003. 3THE JOINT COMMISSIONER OF INCOME TAXCENTRAL RANGE, 4TH FLOOR, ANNEXE AAYAKARBHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003. BY SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON02.03.2020, ALONG WITH WP(C).3377/2020(V), WP(C).3390/2020(W),WP(C).3438/2020(D), THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: WP(C).Nos.3377,3390,3423 & 3438 OF 2020 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 02ND DAY OF MARCH 2020 / 12TH PHALGUNA, 1941 WP(C).No.3438 OF 2020(D) PETITIONER/S: VALSALA RAJ,AGED 57 YEARS,W/O.M.K.RAJENDRAN PILLAI, RAJAVALSAM, PANAGADU, KULANADA, PANDALAM P.O., PATHANAMTHITTA. BY ADVS.SRI.S.MUHAMMED HANEEFFSRI.M.H.ASIF ALISMT.SHAIMA VAHAB RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN, KOLLAM, KERALA.AAYAKAR BHAVAN, KOLLAM, KERALA. 2THE COMMISSIONER OF INCOME TAX (APPEALS),AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003.3THE JOINT COMMISSIONER OF INCOME TAX,CENTRAL RANGE, 4TH FLOOR, ANNEXE, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003. BY SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON02.03.2020, ALONG WITH WP(C).3377/2020(V), WP(C).3390/2020(W),WP(C).3423/2020(C), THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: WP(C).Nos.3377,3390,3423 & 3438 OF 2020 5 JUDGMENT [ WP(C).3377/2020, WP(C).3390/2020,WP(C).3423/2020, WP(C).3438/2020 ] Dated this the 2nd day of March 2020 BY ADVS.SRI.S.MUHAMMED HANEEFFSRI.M.H.ASIF ALISMT.SHAIMA VAHAB RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN, KOLLAM, KERALA.AAYAKAR BHAVAN, KOLLAM, KERALA. 2THE COMMISSIONER OF INCOME TAX (APPEALS),AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003.3THE JOINT COMMISSIONER OF INCOME TAX,CENTRAL RANGE, 4TH FLOOR, ANNEXE, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003. BY SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON02.03.2020, ALONG WITH WP(C).3377/2020(V), WP(C).3390/2020(W),WP(C).3423/2020(C), THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: WP(C).Nos.3377,3390,3423 & 3438 OF 2020 5 JUDGMENT [ WP(C).3377/2020, WP(C).3390/2020,WP(C).3423/2020, WP(C).3438/2020 ] Dated this the 2nd day of March 2020 Petitioners have raised many pleas forchallenging the assessment orders including theviolation of natural justice as well asresort to certain provisions of Section 153(d)of the Income Tax Act. Concededly against theorder of assessment, appeals have beenpreferred in the month of January 2020.Despite that, challenged the same very ordersthrough this instant petition in February 2020.Having confronted with the maintainability ofthe writ petition, learned counsel appearing onbehalf of the petitioner seeks the leave ofthis court for withdrawal of the writ petitionwith liberty to take up all the pleas andsubmissions raised in Ext.P7, over and abovewhat has been stated in the grounds of appealpending before the Commissioner of Income Tax.The liberty aforementioned is fair and honest accordingly accorded. 2. As far as the interim prayer isconcerned, petitioners can always press theapplication for interim stay. In case suchapplication is pressed, the concerned appellateauthority shall decide as expeditiously aspossible, within a period of 15 days from thedate of receipt of the certified copy of theorder.The writ petitions are dismissed as withdrawn. Sd/- AMIT RAWALJUDGE uu02.03.2020 APPENDIX OF WP(C) 3377/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 31-12-2019 PASSED BY THE 1ST RESPONDENT FOR AY 2008-09 ALONG WITHDEMAND NOTICEDATED 31-12-2019 PASSED BY THE 1ST RESPONDENT FOR AY 2008-09 ALONG WITHDEMAND NOTICE EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER DATED 31-12-2019 PASSED BY THE 1ST RESPONDENT FOR AY 2009-10 ALONG WITHDEMAND NOTICEDATED 31-12-2019 PASSED BY THE 1ST RESPONDENT FOR AY 2009-10 ALONG WITHDEMAND NOTICE EXHIBIT P3TRUE COPY OF THE ASSESSMENT ORDER DATED 31-12-2019 PASSED BY THE 1ST RESPONDENT FOR AY-2010-11 ALONG WITHDEMAND NOTICEDATED 31-12-2019 PASSED BY THE 1ST RESPONDENT FOR AY-2010-11 ALONG WITHDEMAND NOTICE EXHIBIT P4TRUE COPY OF THE ASSESSMENT ORDER DATED 31-12-2019 PASSED BY THE 1ST RESPONDENT FOR AY-2011-12 ALONG WITHDEMAND NOTICEDATED 31-12-2019 PASSED BY THE 1ST RESPONDENT FOR AY-2011-12 ALONG WITHDEMAND NOTICE EXHIBIT P5TRUE COPY OF THE NOTICE DATED 19-12-2019 ISSUED BY THE 1ST RESPONDENT FOR AY-2008-092019 ISSUED BY THE 1ST RESPONDENT FOR AY-2008-09 EXHIBIT P5 ATRUE COPY OF THE NOTICE DATED 19-12-2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2009-102019 ISSUED BY THE 1ST RESPONDENT FOR AY 2009-10 EXHIBIT P5 BTRUE COPY OF THE NOTICE DATED 19-12-2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2010-112019 ISSUED BY THE 1ST RESPONDENT FOR AY 2010-11 EXHIBIT P5 CTRUE COPY OF THE NOTICE DATED 19-12-2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2011-122019 ISSUED BY THE 1ST RESPONDENT FOR AY 2011-12 EXHIBIT P6TRUE COPY OF THE SHOW CAUSE NOTICE DATED 27-12-2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2008-09 TO 2011-12DATED 27-12-2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2008-09 TO 2011-12 EXHIBIT P7TRUE COPY OF THE APPEAL FOR AY 2008-09 E-FILED ON BEFORE THE 2ND RSPONDENT09 E-FILED ON BEFORE THE 2ND RSPONDENT EXHIBIT P7 ATRUE COPY OF THE APPEAL FOR AY 2009-10 E-FILED ON BEFORE THE 2ND RESPONDENT.10 E-FILED ON BEFORE THE 2ND RESPONDENT. APPENDIX OF WP(C) 3390/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P5 BTRUE COPY OF THE NOTICE DATED 19-12-2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2010-112019 ISSUED BY THE 1ST RESPONDENT FOR AY 2010-11 EXHIBIT P5 CTRUE COPY OF THE NOTICE DATED 19-12-2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2011-122019 ISSUED BY THE 1ST RESPONDENT FOR AY 2011-12 EXHIBIT P6TRUE COPY OF THE SHOW CAUSE NOTICE DATED 27-12-2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2008-09 TO 2011-12DATED 27-12-2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2008-09 TO 2011-12 EXHIBIT P7TRUE COPY OF THE APPEAL FOR AY 2008-09 E-FILED ON BEFORE THE 2ND RSPONDENT09 E-FILED ON BEFORE THE 2ND RSPONDENT EXHIBIT P7 ATRUE COPY OF THE APPEAL FOR AY 2009-10 E-FILED ON BEFORE THE 2ND RESPONDENT.10 E-FILED ON BEFORE THE 2ND RESPONDENT. APPENDIX OF WP(C) 3390/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT AY 2008-09 ALONG WITH DEMAND NOTICE.31.12.2019 PASSED BY THE 1ST RESPONDENT AY 2008-09 ALONG WITH DEMAND NOTICE. EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT AY 2009-10 ALONG WITH DEMAND NOTICE.31.12.2019 PASSED BY THE 1ST RESPONDENT AY 2009-10 ALONG WITH DEMAND NOTICE. EXHIBIT P3TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT AY 2010-11 ALONG WITH DEMAND NOTICE.31.12.2019 PASSED BY THE 1ST RESPONDENT AY 2010-11 ALONG WITH DEMAND NOTICE. EXHIBIT P4TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT AY 2011-12 ALONG WITH DEMAND NOTICE.31.12.2019 PASSED BY THE 1ST RESPONDENT AY 2011-12 ALONG WITH DEMAND NOTICE. EXHIBIT P5TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2008-09.ISSUED BY THE 1ST RESPONDENT FOR AY 2008-09. EXHIBIT P5 ATRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 200-10.ISSUED BY THE 1ST RESPONDENT FOR AY 200-10. EXHIBIT P5 BTRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2010-11.ISSUED BY THE 1ST RESPONDENT FOR AY 2010-11. EXHIBIT P5 CTRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2011-12.ISSUED BY THE 1ST RESPONDENT FOR AY 2011-12. EXHIBIT P6TRUE COPY OF THE SHOW CAUSE NOTICE DATED 27.12.2019 ISSUED BY THE 1ST RESPONDENT FORAY 2008-09 TO 2011-12.27.12.2019 ISSUED BY THE 1ST RESPONDENT FORAY 2008-09 TO 2011-12. EXHIBIT P7TRUE COPY OF THE APPEAL FOR AY 2008-09 E-FILED ON BEFORE THE 2ND RESPONDENT.FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P7 ATRUE COPY OF THE APPEAL FOR AY 2009-10 E-FILED ON BEFORE THE 2ND RESPONDENT.FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P7 BTRUE COPY OF THE APPEAL FOR AY 2010-11 E-FILED ON BEFORE THE 2ND RESPONDENT.FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P7 CTRUE COPY OF THE APPEAL FOR AY 2011-12 E-FILED ON BEFORE THE 2ND RESPONDENT.FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P8TRUE COPY OF THE CONSOLIDATED STAY PETITION WP(C).Nos.3377,3390,3423 & 3438 OF 2020 10 FILED FOR AY 2008-09 TO 2011-12 BEFORE THE 2ND RESPONDENT. WP(C).Nos.3377,3390,3423 & 3438 OF 2020 11 APPENDIX OF WP(C) 3423/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT FORAY- 2008-09 ALONG WITH DEMAND NOTICE.31.12.2019 PASSED BY THE 1ST RESPONDENT FORAY- 2008-09 ALONG WITH DEMAND NOTICE. EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT FORAY- 2009-10 ALONG WITH DEMAND NOTICE31.12.2019 PASSED BY THE 1ST RESPONDENT FORAY- 2009-10 ALONG WITH DEMAND NOTICEEXHIBIT P3TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT FORAY- 2010-11 ALONG WITH DEMAND NOTICE31.12.2019 PASSED BY THE 1ST RESPONDENT FORAY- 2010-11 ALONG WITH DEMAND NOTICE EXHIBIT P4TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT FORAY- 2011-12 ALONG WITH DEMAND NOTICE31.12.2019 PASSED BY THE 1ST RESPONDENT FORAY- 2011-12 ALONG WITH DEMAND NOTICE EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT FORAY- 2009-10 ALONG WITH DEMAND NOTICE31.12.2019 PASSED BY THE 1ST RESPONDENT FORAY- 2009-10 ALONG WITH DEMAND NOTICEEXHIBIT P3TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT FORAY- 2010-11 ALONG WITH DEMAND NOTICE31.12.2019 PASSED BY THE 1ST RESPONDENT FORAY- 2010-11 ALONG WITH DEMAND NOTICE EXHIBIT P4TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT FORAY- 2011-12 ALONG WITH DEMAND NOTICE31.12.2019 PASSED BY THE 1ST RESPONDENT FORAY- 2011-12 ALONG WITH DEMAND NOTICE EXHIBIT P5TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2008-09.ISSUED BY THE 1ST RESPONDENT FOR AY 2008-09. EXHIBIT P5 (A)TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2009-10.ISSUED BY THE 1ST RESPONDENT FOR AY 2009-10.EXHIBIT P5 (B)TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2010-11.ISSUED BY THE 1ST RESPONDENT FOR AY 2010-11.EXHIBIT P5 CTRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2011-12.ISSUED BY THE 1ST RESPONDENT FOR AY 2011-12.EXHIBIT P6TRUE COPY OF THE SHOW CAUSE NOTICE DATED 27.12.2019 ISSUED BY THE 1ST RESPONDENT FORAY 2008-09 TO 2011-12.27.12.2019 ISSUED BY THE 1ST RESPONDENT FORAY 2008-09 TO 2011-12. EXHIBIT P7TRUE COPY OF THE APPEAL FOR AY 2008-09 E-FILED ON BEFORE THE 2ND RESPONDENT.FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P7 (A)TRUE COPY OF THE APPEAL FOR AY 2009-10 E-FILED ON BEFORE THE 2ND RESPONDENT.FILED ON BEFORE THE 2ND RESPONDENT.EXHIBIT P7 (B)TRUE COPY OF THE APPEAL FOR AY 2010-11 E-FILED ON BEFORE THE 2ND RESPONDENT.FILED ON BEFORE THE 2ND RESPONDENT.EXHIBIT P7 (C)TRUE COPY OF THE APPEAL FOR AY 2011-12 E-FILED ON BEFORE THE 2ND RESPONDENT.FILED ON BEFORE THE 2ND RESPONDENT. WP(C).Nos.3377,3390,3423 & 3438 OF 2020 12 EXHIBIT P8 TRUE COPY OF THE CONSOLIDATED STAY PETITIONFILED FOR AY 2008-09 TO 2011 -12 BEFORE THE2ND RESPONDENT. WP(C).Nos.3377,3390,3423 & 3438 OF 2020 13 APPENDIX OF WP(C) 3438/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT AY-2008-09 ALONG WITH DEMAND NOTICE.31.12.2019 PASSED BY THE 1ST RESPONDENT AY-2008-09 ALONG WITH DEMAND NOTICE. EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT AY-2009-10 ALONG WITH DEMAND NOTICE.31.12.2019 PASSED BY THE 1ST RESPONDENT AY-2009-10 ALONG WITH DEMAND NOTICE. EXHIBIT P3TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT AY-2009-10 ALONG WITH DEMAND NOTICE.31.12.2019 PASSED BY THE 1ST RESPONDENT AY-2009-10 ALONG WITH DEMAND NOTICE. EXHIBIT P4TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT AY-2011-12 ALONG WITH DEMAND NOTICE.31.12.2019 PASSED BY THE 1ST RESPONDENT AY-2011-12 ALONG WITH DEMAND NOTICE. EXHIBIT P5TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2008-09.ISSUED BY THE 1ST RESPONDENT FOR AY 2008-09. EXHIBIT P5(A)TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2009-10.ISSUED BY THE 1ST RESPONDENT FOR AY 2009-10. EXHIBIT P5(B)TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2010-11.ISSUED BY THE 1ST RESPONDENT FOR AY 2010-11. EXHIBIT P5(C)TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2011-12.ISSUED BY THE 1ST RESPONDENT FOR AY 2011-12. EXHIBIT P6TRUE COPY OF THE SHOW CAUSE NOTICE DATED 27.12.2019 ISSUED BY THE 1ST RESPONDENT FORAY-2008-09 TO 2011-12.27.12.2019 ISSUED BY THE 1ST RESPONDENT FORAY-2008-09 TO 2011-12. EXHIBIT P7TRUE COPY OF THE APPEAL FOR AY 2008-09 E-FILED ON BEFORE THE 2ND RESPONDENT.FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P7(A)TRUE COPY OF THE APPEAL FOR AY 2009-10 E-FILED ON BEFORE THE 2ND RESPONDENT.FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P5(B)TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2010-11.ISSUED BY THE 1ST RESPONDENT FOR AY 2010-11. EXHIBIT P5(C)TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2011-12.ISSUED BY THE 1ST RESPONDENT FOR AY 2011-12. EXHIBIT P6TRUE COPY OF THE SHOW CAUSE NOTICE DATED 27.12.2019 ISSUED BY THE 1ST RESPONDENT FORAY-2008-09 TO 2011-12.27.12.2019 ISSUED BY THE 1ST RESPONDENT FORAY-2008-09 TO 2011-12. EXHIBIT P7TRUE COPY OF THE APPEAL FOR AY 2008-09 E-FILED ON BEFORE THE 2ND RESPONDENT.FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P7(A)TRUE COPY OF THE APPEAL FOR AY 2009-10 E-FILED ON BEFORE THE 2ND RESPONDENT.FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P7(B)TRUE COPY OF THE APPEAL FOR AY 2010-11 E-FILED ON BEFORE THE 2ND RESPONDENT.FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P7(C)TRUE COPY OF THE APPEAL FOR AY 2011-12 E-FILED ON BEFORE THE 2ND RESPONDENT.FILED ON BEFORE THE 2ND RESPONDENT. WP(C).Nos.3377,3390,3423 & 3438 OF 2020 14 EXHIBIT P8 TRUE COPY OF THE CONSOLIDATED STAY PETITIONFILED FOR AY-2008-09 IN 2011-12 BEFORE THE 2ND RESPONDENT.