Wp(C)/35913/2019 Of Valsala Raj v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 06TH DAY OF JANUARY 2020 / 16TH POUSHA, 1941WP(C).No.35913 OF 2019(L) PETITIONER/S: VALSALA RAJAGED 57 YEARSW/O. M.K. RAJENDRAN PILLAI, RESIDING AT RAJAVALSOM,PANANGADU P.O, KULANADA, PANDALAM, PATHANAMTHITTA-689 503 BY ADVS.SRI.S.MUHAMMED HANEEFFSRI.M.H.ASIF ALI RESPONDENT/S: 1ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM-691 001CENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM-691 001 2DEPUTY DIRECTOR OF INCOME TAX (INV)KOLLAM, KARABALA JUNCTION, KOLLAM-691 001KOLLAM, KARABALA JUNCTION, KOLLAM-691 001 3THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL),I.S.PRESS ROAD, KOCHI-682 031 OTHER PRESENT: SRI.JOSE JOSEPH, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON06.01.2020, ALONG WITH WP(C).35914/2019(L), WP(C).35915/2019(L),WP(C).35916/2019(L), THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 06TH DAY OF JANUARY 2020 / 16TH POUSHA, 1941 WP(C).No.35914 OF 2019(L) PETITIONER/S: M.K.RAJENDRAN PILLAI,AGED 67 YEARSS/O. PILLAI, RESIDING AT RAJAVALSOM, PANANGADU P.O,KULANADA, PANDALAM, PATHANAMTHITTA-689 503 BY ADVS.SRI.S.MUHAMMED HANEEFFSRI.M.H.ASIF ALI RESPONDENT/S: 1ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM-691 001CENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM-691 001 2DEPUTY DIRECTOR OF INCOME TAX (INV)KOLLAM, KARABALA JUNCTION, KOLLAM-691 001 3THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL),I.S. PRESS ROAD, KOCHI-682 031 OTHER PRESENT: SRI.JOSE JOESPH, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON06.01.2020, ALONG WITH WP(C).35913/2019(L), WP(C).35915/2019(L),WP(C).35916/2019(L), THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 06TH DAY OF JANUARY 2020 / 16TH POUSHA, 1941WP(C).No.35915 OF 2019(L) PETITIONER/S: ARUN RAJ PILLAI,AGED 30 YEARSS/O. M.K. RAJENDRAN PILLAI, RESIDING AT RAJAVALSOM,PANANGADU P.O, KULANADA, PANDALAM, PATHANAMTHITTA-689 503 BY ADVS.SRI.S.MUHAMMED HANEEFFSRI.M.H.ASIF ALI RESPONDENT/S: 1ASSISTANT COMMISSIONER OF INCOE TAX,CENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM-691 001CENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM-691 0012DEPUTY DIRECTOR OF INCOME TAX (INV)KOLLAM, KARABALA JUNCTION, KOLLAM-691 001.KOLLAM, KARABALA JUNCTION, KOLLAM-691 001.3THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL),I.S.PRESS ROAD, KOCHI-682 031I.S.PRESS ROAD, KOCHI-682 031 OTHER PRESENT: SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON06.01.2020, ALONG WITH WP(C).35913/2019(L), WP(C).35914/2019(L),WP(C).35916/2019(L), THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 06TH DAY OF JANUARY 2020 / 16TH POUSHA, 1941WP(C).No.35916 OF 2019(L) PETITIONER/S: VARUN RAJAGED 32 YEARSS/O. M.K. RAJENDRAN PILLAI, RESIDING AT RAJAVALSOM,PANANGADU P.O, KULANADA, PANDALAM, PATHANAMTHITTA-689 503 BY ADVS.SRI.S.MUHAMMED HANEEFFSRI.M.H.ASIF ALI RESPONDENT/S: 1ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM-691 001CENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM-691 001 2DEPUTY DIRECTOR OF INCOME TAX (INV),KOLLAM, KARABALA JUNCTION, KOLLAM-691 001KOLLAM, KARABALA JUNCTION, KOLLAM-691 0013THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL),I.S. PRESS ROAD, KOCHI-682 031I.S. PRESS ROAD, KOCHI-682 031 OTHER PRESENT: SRI.JOSE JOSEPH, SC MONDAY, THE 06TH DAY OF JANUARY 2020 / 16TH POUSHA, 1941WP(C).No.35916 OF 2019(L) PETITIONER/S: VARUN RAJAGED 32 YEARSS/O. M.K. RAJENDRAN PILLAI, RESIDING AT RAJAVALSOM,PANANGADU P.O, KULANADA, PANDALAM, PATHANAMTHITTA-689 503 BY ADVS.SRI.S.MUHAMMED HANEEFFSRI.M.H.ASIF ALI RESPONDENT/S: 1ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM-691 001CENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM-691 001 2DEPUTY DIRECTOR OF INCOME TAX (INV),KOLLAM, KARABALA JUNCTION, KOLLAM-691 001KOLLAM, KARABALA JUNCTION, KOLLAM-691 0013THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL),I.S. PRESS ROAD, KOCHI-682 031I.S. PRESS ROAD, KOCHI-682 031 OTHER PRESENT: SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON06.01.2020, ALONG WITH WP(C).35913/2019(L), WP(C).35914/2019(L),WP(C).35915/2019(L), THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: ALEXANDER THOMAS, J. ================== W.P.(C).Nos.35913, 35914, 35915 & 35916 of 2019==================Dated this the 6[th] day of January, 2020 J U D G M E N T Sri.Jose Joseph, learned Standing Counsel for the Income Tax Department of the Government of India appearing for therespondents submits on the basis of the instructions that the mattersraised in these Writ Petitions have practically become infructuousinasmuch as, assessment orders have been duly passed by thecompetent assessing officer and that the remedy of the petitioners isto file statutory appeal thereto, if they have any legally justiceablegrievance. The learned counsel for the petitioners would submit thatthe petitioners have been advised to challenge the impugnedassessment orders in the manner known to law. Liberty is accorded tothe petitioners to work out their remedies strictly in the mannerknown to law. With these observations and directions, the above Writ Petitions (Civil) will stand dismissed as infructuous. sdk+ Sd/- ALEXANDER THOMAS, JUDGE W.P.(C).Nos.35913, 35914, 35915 & 35916 of 2019 APPENDIX OF WP(C) 35913/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE COMMON ORDER DT. 29.03.2019 IN W.P.(C) NO. 35(K)/2019 AND CONNECTED CASES ON THE FILES OF THE HON'BLE GAUHATI HIGH COURT, KOHIMA BENCH.29.03.2019 IN W.P.(C) NO. 35(K)/2019 AND CONNECTED CASES ON THE FILES OF THE HON'BLE GAUHATI HIGH COURT, KOHIMA BENCH. EXHIBIT P2A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2012-13.ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P2 A A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2013-14.ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P2 B A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2014-15ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P2 C A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16 EXHIBIT P2 D A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2016-17ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2016-17 EXHIBIT P2 E A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2017-18ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P3A TRUE COPY OF THE ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 587/16ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 587/16 EXHIBIT P2 C A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16 EXHIBIT P2 D A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2016-17ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2016-17 EXHIBIT P2 E A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2017-18ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P3A TRUE COPY OF THE ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 587/16ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 587/16 EXHIBIT P3AA TRUE COPY OF THE ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. N.-DL-24269163089024M.ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. N.-DL-24269163089024M. - : 7 :- W.P.(C).Nos.35913, 35914, 35915 & 35916 of 2019 EXHIBIT P4BA TRUE COPY OF THE ORDER BEARING NO. DDIT/INV/KLM/MKR/17-18 DT. 03.10.17 DDIT/INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO.COVERED BY DOCUMENT NO. EXHIBIT P5THE ACKNOWLEDGMENT OF DECLARATION U/S 183 OF THE FINANCE ACT, 2016 WHICH INCLUDES THE DESCRIPTION OF THE PROPERTIES.THE FINANCE ACT, 2016 WHICH INCLUDES THE DESCRIPTION OF THE PROPERTIES. EXHIBIT P6THE DETAILS OF THE PAYMENT EFFECTED ON VARIOUS DATES, BY THE PETITIONER AND OTHER FAMILY MEMBERS.VARIOUS DATES, BY THE PETITIONER AND OTHER FAMILY MEMBERS. EXHIBIT P7A TRUE COPY OF THE PETITION DT. 22.05.2019 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P8A TRUE COPY OF THE JUDGMENT DT. 28.06.2019 INWP(C) NO. 17594/2019 ON THE FILES OF THIS HON'BLE COURT.WP(C) NO. 17594/2019 ON THE FILES OF THIS HON'BLE COURT. EXHIBIT P9A TRUE COPY OF THE ORDER BEARING F.NO. VALSALA RAJ/ 281B/PCIT(C) CHN/2019-20 DT. 26.07.2019 ISSUED BY THE 3RD RESPONDENT.VALSALA RAJ/ 281B/PCIT(C) CHN/2019-20 DT. 26.07.2019 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P10A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2008-09 ISSUED BY THE 1STRESPONDENT.THE ASSESSMENT YEAR 2008-09 ISSUED BY THE 1STRESPONDENT. EXHIBIT P11A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2009-10 ISSUED BY THE 1STRESPONDENT.THE ASSESSMENT YEAR 2009-10 ISSUED BY THE 1STRESPONDENT. EXHIBIT P12A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2010-2011 ISSUED BY THE 1ST RESPONDENT.THE ASSESSMENT YEAR 2010-2011 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P13A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR FOR THE ASSESSEMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT.FOR THE ASSESSEMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. APPENDIX OF WP(C) 35914/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P7A TRUE COPY OF THE PETITION DT. 22.05.2019 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P8A TRUE COPY OF THE JUDGMENT DT. 28.06.2019 IN WP(C) NO. 17594/2019 ON THE FILES OF THIS HON'BLE COURT.WP(C) NO. 17594/2019 ON THE FILES OF THIS HON'BLE COURT. EXHIBIT P9A TRUE COPY OF THE ORDER BEARING F.NO. VALSALA RAJ/ 281B/PCIT(C) CHN/2019-20 DT. 26.07.2019 ISSUED BY THE 3RD RESPONDENT.RAJ/ 281B/PCIT(C) CHN/2019-20 DT. 26.07.2019 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P10A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THEASSESSMENT YEAR 2008-09 ISSUED BY THE 1ST RESPONDENT.ASSESSMENT YEAR 2008-09 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P11A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THEASSESSMENT YEAR 2009-10 ISSUED BY THE 1ST RESPONDENT.ASSESSMENT YEAR 2009-10 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P8A TRUE COPY OF THE JUDGMENT DT. 28.06.2019 IN WP(C) NO. 17594/2019 ON THE FILES OF THIS HON'BLE COURT.WP(C) NO. 17594/2019 ON THE FILES OF THIS HON'BLE COURT. EXHIBIT P9A TRUE COPY OF THE ORDER BEARING F.NO. VALSALA RAJ/ 281B/PCIT(C) CHN/2019-20 DT. 26.07.2019 ISSUED BY THE 3RD RESPONDENT.RAJ/ 281B/PCIT(C) CHN/2019-20 DT. 26.07.2019 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P10A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THEASSESSMENT YEAR 2008-09 ISSUED BY THE 1ST RESPONDENT.ASSESSMENT YEAR 2008-09 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P11A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THEASSESSMENT YEAR 2009-10 ISSUED BY THE 1ST RESPONDENT.ASSESSMENT YEAR 2009-10 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P12A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THEASSESSMENT YEAR 2010-2011 ISSUED BY THE 1ST RESPONDENT.ASSESSMENT YEAR 2010-2011 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P13A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR FORTHE ASSESSEMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT.THE ASSESSEMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. APPENDIX OF WP(C) 35915/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE COMMON ORDER DT. 29.03.2019 IN W.P.(C) NO. 35(K)/2019 AND CONNECTED CASES ON THE FILES OF THE HON'BLEGAUHATI HIGH COURT, KOHIMA BENCH.29.03.2019 IN W.P.(C) NO. 35(K)/2019 AND CONNECTED CASES ON THE FILES OF THE HON'BLEGAUHATI HIGH COURT, KOHIMA BENCH. EXHIBIT P2A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2012-13.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2012-13. EXHIBIT P2AA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2013-14ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2013-14 EXHIBIT P2BA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2014-15ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2014-15 EXHIBIT P2CA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2015-16ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2015-16 EXHIBIT P2DA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2016-17ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2016-17 EXHIBIT P2EA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2017-18ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2017-18 EXHIBIT P3A TRUE COPY OF THE ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.1564/2011AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.1564/2011 EXHIBIT P3AA TRUE COPY OF THE ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.463/2016 AND OTHER.AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.463/2016 AND OTHER. EXHIBIT P3BA TRUE COPY OF THE ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.194/1/10 AND OTHER.AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.194/1/10 AND OTHER. EXHIBIT P10A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2008-09 ISSUED BY THE 1ST RESPONDENT.EXHIBIT P11A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2009-10 ISSUED BY THE 1ST RESPONDENT.EXHIBIT P12A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2010-2011 ISSUED BYTHE 1ST RESPONDENT.EXHIBIT P13A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR FOR THE ASSESSEMENT YEAR 2011-12 ISSUEDBY THE 1ST RESPONDENT. APPENDIX OF WP(C) 35916/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P10A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2008-09 ISSUED BY THE 1ST RESPONDENT.EXHIBIT P11A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2009-10 ISSUED BY THE 1ST RESPONDENT.EXHIBIT P12A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2010-2011 ISSUED BYTHE 1ST RESPONDENT.EXHIBIT P13A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR FOR THE ASSESSEMENT YEAR 2011-12 ISSUEDBY THE 1ST RESPONDENT. APPENDIX OF WP(C) 35916/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE COMMON ORDER DT. 29.03.2019 IN W.P.(C) NO. 35(K)/2019 AND CONNECTED CASES ON THE FILES OF THE HON'BLEGAUHATI HIGH COURT, KOHIMA BENCH.29.03.2019 IN W.P.(C) NO. 35(K)/2019 AND CONNECTED CASES ON THE FILES OF THE HON'BLEGAUHATI HIGH COURT, KOHIMA BENCH. EXHIBIT P2A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2012-13.ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2012-13. EXHIBIT P2AA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2013-14ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2013-14 EXHIBIT P2BA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2014-15ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2014-15 EXHIBIT P2CA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2015-16ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2015-16 EXHIBIT P2DA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2016-17ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2016-17 EXHIBIT P2EA TRUE COPY OF THE IT RETURN ACKNOWLEDGMENTISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2017-18ISSUED TO THE PETITIONER FOR THE ASSESSMENTYEAR 2017-18 EXHIBIT P3A TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 685/06 AND OTHER.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 685/06 AND OTHER. EXHIBIT P3AA TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/AIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 361/15ACAPR8839E/281B/AIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 361/15 EXHIBIT P3BA TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 1040/16ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 1040/16 EXHIBIT P3MA TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.1060/10ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.1060/10 EXHIBIT P3NA TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 193/04ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 193/04 EXHIBIT P3OA TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 585/16ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 585/16 EXHIBIT P3PA TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 977/16 AND OTHER.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 977/16 AND OTHER. EXHIBIT P4A TRUE COPY OF THE ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALOREDDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALORE EXHIBIT P3OA TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 585/16ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 585/16 EXHIBIT P3PA TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 977/16 AND OTHER.ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 977/16 AND OTHER. EXHIBIT P4A TRUE COPY OF THE ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALOREDDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALORE EXHIBIT P4AA TRUE COPY OF THE ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALOREDDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALORE EXHIBIT P4BA TRUE COPY OF THE ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALOREDDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALORE EXHIBIT P5THE ACKNOWLEDGMENT OF DECLARATION U/S 183 OF THE FINANCE ACT, 2016 WHICH INCLUDES THEDESCRIPTION OF THE PROPERTIES.OF THE FINANCE ACT, 2016 WHICH INCLUDES THEDESCRIPTION OF THE PROPERTIES. EXHIBIT P6THE DETAILS OF THE PAYMENT EFFECTED ON VARIOUS DATES, BY THE PETITIONER AND OTHER FAMILY MEMBERS.VARIOUS DATES, BY THE PETITIONER AND OTHER FAMILY MEMBERS. EXHIBIT P7A TRUE COPY OF THE PETITION DT. 22.05.2019 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P8A TRUE COPY OF THE JUDGMENT DT. 28.06.2019 IN WP(C) NO. 17602/2019 ON THE FILES OF THIS HON'BLE COURT.IN WP(C) NO. 17602/2019 ON THE FILES OF THIS HON'BLE COURT. EXHIBIT P9A TRUE COPY OF THE ORDER BEARING F.NO. VALSALA RAJ/ 281B/PCIT(C) CHN/2019-20 DT. 26.07.2019 ISSUED BY THE 3RD RESPONDENT.VALSALA RAJ/ 281B/PCIT(C) CHN/2019-20 DT. 26.07.2019 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P10A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2008-09 ISSUED BY THE 1ST RESPONDENT.EXHIBIT P11A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2009-10 ISSUED BY THE 1ST RESPONDENT.EXHIBIT P12A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2010-2011 ISSUED BYTHE 1ST RESPONDENT. EXHIBIT P13A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR FOR THE ASSESSEMENT YEAR 2011-12 ISSUEDBY THE 1ST RESPONDENT.