Wp(C)/35836/2017 Of V.p.abdul Kareem v. The Principal Chief Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR TUESDAY, THE 12TH DAY OF JUNE 2018 / 22ND JYAISHTA, 1940 WP(C).No. 35836 of 2017 PETITIONER(S) V.P.ABDUL KAREEM COURTYARD, PLOT NO.4, CHERROOTTY NAGAR HOUSING COLONY, PUTHIYARA POST, KOZHIKODE BY ADVS.SRI.M.P.SHAMEEM AHAMED SRI.CYRIAC TOM SRI.S.K.SAJU RESPONDENT(S): 1. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX 2ND FLOOR, CENTRAL REVENUE BUILDING, I.S PRESS ROAD, KOCHI-682 018. 2. THE TAX RECOVERY OFFICER INCOME TAX DEPARTMENT, AAYAAR BHAVAN, MANANCHIRA, KOZHIKODE-673 001. 3. M/S GLOSOFT TECHNOLOGIES PRIVATE LIMITED HOUSE OF G-TECH, INDS AVENUE, CALICUT 67300. R3 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR R3 BY ADV. SRI.P.GOPINATH R3 BY ADV. SRI.K.JOHN MATHAI R3 BY ADV. SRI.JOSON MANAVALAN R3 BY ADV. SRI.KURYAN THOMAS R3 BY ADV. SRI.PAULOSE C. ABRAHAM R1 BY ADV. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT R1 BY ADV. SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12-06-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 THE COPIES OF TITLE DEEDS OF PROPERTY COVERED UNDER DOCUMENT NO. 1012/2007 EXHIBIT P1A THE COPIES OF TITLE DEEDS OF PROPERTY COVERED UNDER DOCUMENT NO. 605/2008 EXHIBIT P1B THE COPIES OF TITLE DEEDS OF PROPERTY COVERED UNDER DOCUMENT NO. 1013/2007 UNDER DOCUMENT NO. 1013/2007 EXHIBIT P1C THE COPIES OF TITLE DEEDS OF PROPERTY COVERED UNDER DOCUMENT NO. 120/2007 UNDER DOCUMENT NO. 120/2007 EXHIBIT P2 COPIES OF THE TAX RECEIPTS IN RESPECT OF THE ATTACHED PROPERTIES. ATTACHED PROPERTIES. EXHIBIT P3 COPY OF THE COMPANY LAW BOARD ORDER DATED 16.03.2011 16.03.2011 EXHIBIT P4 COPY OF THE ATTACHMENT NOTICE DATED 19.12.2014 EXHIBIT P5 COPY OF THE SWORN STATEMENT DATED 4.02.2010 RECORDED FROM THE MANAGING DIRECTOR OF THE 3RD RESPONDENT. EXHIBIT P6 COPY OF THE OBJECTIONS DATED 17.09.2013 TO ATTACHMENT NOTICE DATED 07.08.2013DATED 07.08.2013 EXHIBIT P7 COPY OF THE LETTER DATED 04.11.2014 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P8 COPY OF THE REPLY DATED 12.11.2014 FILED BY THE PETITIONER. PETITIONER. EXHIBIT P9 COPY OF THE BOARD RESOLUTION DATED 20.03.2008. EXHIBIT P10 COPY OF THE REPLY DATED 27.11.2014 EXHIBIT P11 COPY OF LETTER DATED 5.12.2014 SUBMITTED BY THE PETITIONER. PETITIONER. EXHIBIT P12 COPY OF THE LETTER DATED 05.12.2014 ISSUED BY 2ND RESPONDENT. RESPONDENT. EXHIBIT P13 COPY OF THE REPLY DATED 16.12.2014 FILED BY THE PETITIONER. PETITIONER. EXHIBIT P14 COPY OF THE ORDER DATED 19.12.2014 PASSED BY THE 2ND RESPONDENT. 2ND RESPONDENT. EXHIBIT P15 COPY OF THE APPEAL FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P16 COPY OF THE NOTES OF ARGUMENTS ON 08.02.2016EXHIBIT P17 COPY OF CHARTERED ACCOUNT CERTIFICATE DATED 01.02.2016EXHIBIT P18 COPY OF THE BALANCE SHEET FOR THE YEAR 2008-09.EXHIBIT P19 COPY OF THE ORDER DATED 3.08.2017 PASSED BY THE 1ST RESPONDENT.EXHIBIT P20 COPY OF THE AFFIDAVIT DATED FILED BY THE MANAGING DIRECTOR OF THE 3RD RESPONDENT BEFORE THE SESSIONS COURT, KOZHIKODE. EB ///TRUE COPY///P.A. TO JUDGE. P.B. SURESH KUMAR, J. ------------------------------------------------ W.P.(C).No. 35836 of 2017 ------------------------------------------------ Dated this the 12[th] day of June, 2018 JUDGMENT The learned counsel for the petitioner submitsthat the writ petition is not pressed. In the light of thesubmission made by the learned counsel for thepetitioner, the writ petition is dismissed as not pressed. Sd/- P.B. SURESH KUMAR EB ///TRUE COPY///P.A. TO JUDGE. P.B. SURESH KUMAR, J. ------------------------------------------------ W.P.(C).No. 35836 of 2017 ------------------------------------------------ Dated this the 12[th] day of June, 2018 JUDGMENT The learned counsel for the petitioner submitsthat the writ petition is not pressed. In the light of thesubmission made by the learned counsel for thepetitioner, the writ petition is dismissed as not pressed. Sd/- P.B. SURESH KUMAR JUDGE EB The 2[nd] sentence of the Judgment dated 12/06/2018 in W.P.(C) No. 35836/2017 is suo motucorrected and substituted as “In the light of thepermission sought by the learned counsel for thepetitioner, the writ petition is dismissed aswithdrawn without prejudice to the right of thepetitioner to file a fresh writ petition on the samecause of action” as per order dated 26/06/2018 in W.P.(C) No. 35836/2017. Sd/- REGISTRAR (JUDICIAL) MIN