Wp(C)/35229/2018 Of M/S.canon Granites Pvt.ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 30TH DAY OF OCTOBER 2018 / 8TH KARTHIKA, 1940 WP(C).No. 35229 of 2018 PETITIONER: M/S.CANON GRANITES PVT.LTD.,MUNICIPAL BUILDING, ROUND SOUTH, THRISSUR 680001, REPRESENTED BY ITS MANAGING DIRECTOR MR. JOSE K FRANCIS. BY ADVS.SRI.RAMESH CHERIAN JOHNSRI.JOSEPH MARKOSE (SR.) RESPONDENTS: 1THE INCOME TAX OFFICER,THRISSUR- 680 001. WARD 1(3), RANGE 1, AAYAKKAR BHAVAN, S.T. NAGAR, 2THE COMMISSIONER OF INCOME TAX(APPEALS),OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKKARA BHAWAN, S.T.NAGAR, THRISSUR-680 001. 3THE SOUTH INDIAN BANK LTD.,BAZAR BRANCH, THRISSUR, REPRESENTED BY ITS BRANCH MANAGER-680 001. 4THE BRANCH MANAGER, THE SOUTH INDIAN BANK LTD.,BAZAR BRANCH, THRISSUR, PIN-680 001. ADV. SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.10.2018 ALONG WITH W.P.(C)Nos.35228/2018 AND 35301/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE FIR FILED ON 19.03.2014 BY THE CBI. EXHIBIT P2 TRUE COPY OF THE RELEVANT PAGES OF THE FINAL REPORT FILED BY UNDER SECTION 173 CR.PC ON COMPLETION OF INVESTIGATION. EXHIBIT P3 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 29.12.2016 PASSED BY THE 1ST RESPONDENT UNDERSECTION 143(3) OF THE ACT. EXHIBIT P4 TRUE COPY OF THE AUDITED BALANCE SHEET AS AT31.03.2014.31.03.2014. EXHIBIT P5 TRUE COPY OF THE DEMAND DRAFT DATED 20.06.2015 ISSUED BY CBI.20.06.2015 ISSUED BY CBI. EXHIBIT P6 TRUE COPY OF THE PURCHASE VOUCHERS SIGHED BY THE LORRY DRIVERS WHO OBTAIN BOULDERS, GRANITES, ETC FROM SMALL TIME QUARRY OPERATORS.BY THE LORRY DRIVERS WHO OBTAIN BOULDERS, GRANITES, ETC FROM SMALL TIME QUARRY OPERATORS. EXHIBIT P6 A TRUE COPY OF THE PURCHASE VOUCHERS SIGNED BY THE LORRY DRIVERS WHO OBTAIN BOULDERS, GRANITES, ETC. FROM SMALL TIME QUARRY OPERATORS.BY THE LORRY DRIVERS WHO OBTAIN BOULDERS, GRANITES, ETC. FROM SMALL TIME QUARRY OPERATORS. EXHIBIT P7TRUE COPY OF THE INVOICES ISSUED BY THE QUARRY OPERATOR, MANGALATH GRANITES KERALA PRIVATE LIMITED.QUARRY OPERATOR, MANGALATH GRANITES KERALA PRIVATE LIMITED. EXHIBIT P7 A TRUE COPY OF THE INVOICES ISSUED BY THE QUARRY OPERATOR, MANGALATH GRANITES QUARRY OPERATOR, MANGALATH GRANITES EXHIBIT P7 B EXHIBIT P8 EXHIBIT P9 EXHIBIT P10 EXHIBIT P11 EXHIBIT P11 A EXHIBIT P12 EXHIBIT P13 EXHIBIT P13 A EXHIBIT P13 BEXHIBIT P14 KERALA PRIVATE LIMITED. TRUE COPY OF THE INVOICES ISSUED BY THE QUARRY OPERATOR, MANGALATH GRANITES KERALA PRIVATE LIMITED. TRUE COPY OF FORM OF APPEAL AND THE GROUNDS OF APPEAL. TRUE COPY OF THE GARNISHEE NOTICE ISSUED UNDER SECTION 226(3) OF THE ACT DATED 22.03.2017 TO SOUTH INDIAN BANK. TRUE COPY OF APPLICATION FOR STAY DATED 30.08.2017 FILED BEFORE THE 2ND RESPONDENT. TRUE COPY OF THE JUDGMENT IN WPC NO.28376 OF 2017. TRUE COPY OF ACKNOWLEDGEMENT OF RECEIPT OF COPY OF THE JUDGMENT IN WPC NO.28376 OF 2017. TRUE COPY OF COVERING LETTER DATED 01.08.2018 OF THE COUNSEL FOR THE APPELLANT. TRUE COPY OF THE SUMMARY OF ARGUMENTS DATED 17.09.2018. TRUE COPY OF THE ENGLISH TRANSLATION OF THE REVISED AFFIDAVIT OF LORRY DRIVER. TRUE COPY OF THE ENGLISH TRANSLATION OF THE REVISED AFFIDAVIT OF LORRY DRIVER. TRUE COPY OF THE COMMON ORDER OF STAY DATED 18.09.2018 PASSED BY THE 2ND RESPONDENT. EXHIBIT P15TRUE COPY OF THE ORDER OF ASSESSMENT DATED 19.12.2017. RESPONDENTS' EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE SD