Wp(C)/35946/2023 Of Arun Majeed v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 29 DAY OF JULY 2024 / 7TH SRAVANA, 1946 WP(C) NO. 35946 OF 2023 PETITIONER: ARUN MAJEED,AGED 42 YEARSTC NO. 34/711, VELIYANNUR TEMPLE LANE, THRISSUR, PIN - 680021BY ADVS.MEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENTS: 1THE INCOME TAX OFFICER, NON-CORP WARD 1 (1), INCOME TAX DEPARTMENT, C.R. BUILDINGS, I.S.PRESS ROAD, KOCHI, PIN - 682018BUILDINGS, I.S.PRESS ROAD, KOCHI, PIN - 682018 2THE PRINCIPAL COMMISSIONER OF INCOME TAX,INCOME TAX DEPARTMENT, C.ER. BUILDINGS, I.S. PRESS ROAD,KOCHI, PIN - 682018INCOME TAX DEPARTMENT, C.ER. BUILDINGS, I.S. PRESS ROAD,KOCHI, PIN - 682018 INCOME TAX DEPARTMENT, C.ER. BUILDINGS, I.S. PRESS OTHER PRESENT: SRI. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 29.07.2024, ALONG WITH WP(C).35955/2023, 35986/2023, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 29 DAY OF JULY 2024 / 7TH SRAVANA, 1946WP(C) NO. 35955 OF 2023 PETITIONER: ARUN MAJEED,AGED 42 YEARSTC NO. 34/711, VELIYANNUR TEMPLE LANE, THRISSUR, PIN - 680021 BY ADVS.MEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 1 (3), INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, THIRUVANANTHAPURAM, PIN - 695003WARD 1 (3), INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, THIRUVANANTHAPURAM, PIN - 695003 2THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1 (1), INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, THIRUVANANTHAPURAM, PIN - 695003 3THE INCOME TAX OFFICER, WARD -1, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN,KOLLAM, PIN - 691001KOLLAM, PIN - 691001 4THE PRINCIPAL COMMISSIONER OF INCOME TAX,INCOME TAX DEPARTMENT, AYAKAR BHAVAN, THIRUVANANTHAPURAM, PIN - 695003INCOME TAX DEPARTMENT, AYAKAR BHAVAN, THIRUVANANTHAPURAM, PIN - 695003 BY ADVS.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENTP.R.AJITH KUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 29.07.2024, ALONG WITH WP(C).35946/2023 ANDCONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 29 DAY OF JULY 2024 / 7TH SRAVANA, 1946WP(C) NO. 35986 OF 2023 PETITIONER: ARUN MAJEED,AGED 42 YEARSTC NO. 34/711, "PALAK", VELIYANNUR TEMPLE LANE,THRISSUR, PIN - 680021BY ADVS.MEERA V.MENONK.KRISHNAR.SREEJITHPARVATHY MENON RESPONDENTS: 1THE INCOME TAX OFFICER, WARD 1 & TPS, INCOME TAX DEPARTMENT, GURUVAUYUR,THRISSUR DISTRICT, PIN - 680101,THRISSUR DISTRICT, PIN - 680101 2THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE (1) & TPS, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR, PIN - 680001CIRCLE (1) & TPS, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR, PIN - 680001 3THE INCOME TAX OFFICER, WARD 1 (1), INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, MANANCHIRRA, KOZHIKODE, PIN - 673001 4THE INCOME TAX OFFICER,WARD 2 (1), INCOME TAX DEPARTMENT,AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR, PIN - 680001WARD 2 (1), INCOME TAX DEPARTMENT,AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR, PIN - 680001 5THE PRINCIPAL COMMISSIONER OF INCOME TAX,INCOME TAX DEPARTMENT, AYAKAR BHAVAN, MANACHIRRA, KOZHIKODE, PIN - 673001INCOME TAX DEPARTMENT, AYAKAR BHAVAN, MANACHIRRA, KOZHIKODE, PIN - 673001 BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENTDEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 29.07.2024, ALONG WITH WP(C).35946/2023 ANDCONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: GOPINATH P., J. - - - - - - - - - - - - - - - - - - - - - WP(C) Nos.35946, 35955 & 35986 of 2023 - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29[th] day of July, 2024 JUDGMENT The petitioner is common in all these cases, though herepresents different Partnership Firms as its Managing Partnerin each writ petition. 5THE PRINCIPAL COMMISSIONER OF INCOME TAX,INCOME TAX DEPARTMENT, AYAKAR BHAVAN, MANACHIRRA, KOZHIKODE, PIN - 673001INCOME TAX DEPARTMENT, AYAKAR BHAVAN, MANACHIRRA, KOZHIKODE, PIN - 673001 BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENTDEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 29.07.2024, ALONG WITH WP(C).35946/2023 ANDCONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: GOPINATH P., J. - - - - - - - - - - - - - - - - - - - - - WP(C) Nos.35946, 35955 & 35986 of 2023 - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29[th] day of July, 2024 JUDGMENT The petitioner is common in all these cases, though herepresents different Partnership Firms as its Managing Partnerin each writ petition. 2.The petitioner has approached this Court beingaggrieved by the fact that certain amount of refund due to thePartnership Firms in question in respect of various assessmentyears has not been paid despite request. The petitioner has approached this Court being 3.The learned Standing Counsel appearing for thedepartment would submit that several of the refunds due topetitioner have been sanctioned and paid and if the petitionerhas any subsisting grievance regarding any particular amountthat has not been received, the petitioner may approach theassessing authority, who will consider the claim of the petitionerand take a decision, in accordance with the law. 4.Having heard the learned counsel appearing for thepetitioner and the learned Standing Counsel appearing for the department, these writ petitions will stand disposed of directingthat if the petitioner approaches the jurisdictional assessingauthority with details of the refunds which have been sanctionedbut not been paid so far, the jurisdictional assessing authorityshall take a decision regarding the claims put forward by thepetitioner, in accordance with the law, after affording anopportunity of hearing to the petitioner, within a period of threemonths from the date of receipt of a certified copy of thisjudgment. These writ petitions are disposed of accordingly. Sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 35955/2023 PETITIONER EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KESAVADASAPURAM SEVENA MEDICINES FORTHE YEAR 2014-15 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KESAVADASAPURAM SEVENA MEDICINES FORTHE YEAR 2014-15 DTD. 07-05-2018 EXHIBIT P2COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KILLIPPALAM SEVENA MEDICINES FOR THEYEAR 2009-10 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KILLIPPALAM SEVENA MEDICINES FOR THEYEAR 2009-10 DTD. 07-05-2018EXHIBIT P3COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KILLIPPALAM SEVENA MEDICINES FOR THEYEAR 2010-11 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KILLIPPALAM SEVENA MEDICINES FOR THEYEAR 2010-11 DTD. 07-05-2018EXHIBIT P4COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KILLIPPALAM SEVENA MEDICINES FOR THEYEAR 2011-12 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KILLIPPALAM SEVENA MEDICINES FOR THEYEAR 2011-12 DTD. 07-05-2018EXHIBIT P5COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KILLIPPALAM SEVENA MEDICINES FOR THEYEAR 2012-103DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KILLIPPALAM SEVENA MEDICINES FOR THEYEAR 2012-103DTD. 07-05-2018 EXHIBIT P6COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KILLIPPALAM SEVENA MEDICINES FOR THEYEAR 2013-14 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KILLIPPALAM SEVENA MEDICINES FOR THEYEAR 2013-14 DTD. 07-05-2018 EXHIBIT P7COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KILLIPPALAM SEVENA MEDICINES FOR THEYEAR 2014-15 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KILLIPPALAM SEVENA MEDICINES FOR THEYEAR 2014-15 DTD. 07-05-2018 EXHIBIT P8COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOLLAM SEVENA MEDICINES FOR THE YEAR2011-12 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOLLAM SEVENA MEDICINES FOR THE YEAR2011-12 DTD. 07-05-2018 EXHIBIT P9COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,DEPUTY COMMISSIONER OF INCOME TAX, EXHIBIT P10 EXHIBIT P11 EXHIBIT P12 EXHIBIT P13 EXHIBIT P14 CENTRAL CIRCLE, THRISSUR TO M/S.KOLLAM SEVENA MEDICINES FOR THE YEAR2012-13 DTD. 07-05-2018KOLLAM SEVENA MEDICINES FOR THE YEAR2012-13 DTD. 07-05-2018 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOLLAM SEVENA MEDICINES FOR THE YEAR2013-14 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOLLAM SEVENA MEDICINES FOR THE YEAR2013-14 DTD. 07-05-2018 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOLLAM SEVENA MEDICINES FOR THE YEAR2014-15 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOLLAM SEVENA MEDICINES FOR THE YEAR2014-15 DTD. 07-05-2018 COPY OF APPLICATION SUBMITTED BY THEPETITIONER BEFORE THE 1ST RESPONDENTAS REGASRDS M/S. KESAVADASAPURAMSEVANA MEDICINES DTD. 22-01-2022PETITIONER BEFORE THE 1ST RESPONDENTAS REGASRDS M/S. KESAVADASAPURAMSEVANA MEDICINES DTD. 22-01-2022 COPY OF APPLICATION SUBMITTED BY THEPETITIONER BEFORE THE 2ND RESPONDENTAS REGASRDS M/S. KILLIPPALAM SEVANAMEDICINES DTD. 22-01-2022PETITIONER BEFORE THE 2ND RESPONDENTAS REGASRDS M/S. KILLIPPALAM SEVANAMEDICINES DTD. 22-01-2022 COPY OF APPLICATION FILED BY THEPETITIONER BEFORE THE 4TH RESPONDENTDTD. 22-08-2023PETITIONER BEFORE THE 4TH RESPONDENTDTD. 22-08-2023 APPENDIX OF WP(C) 35986/2023 COPY OF APPLICATION SUBMITTED BY THEPETITIONER BEFORE THE 1ST RESPONDENTAS REGASRDS M/S. KESAVADASAPURAMSEVANA MEDICINES DTD. 22-01-2022PETITIONER BEFORE THE 1ST RESPONDENTAS REGASRDS M/S. KESAVADASAPURAMSEVANA MEDICINES DTD. 22-01-2022 COPY OF APPLICATION SUBMITTED BY THEPETITIONER BEFORE THE 2ND RESPONDENTAS REGASRDS M/S. KILLIPPALAM SEVANAMEDICINES DTD. 22-01-2022PETITIONER BEFORE THE 2ND RESPONDENTAS REGASRDS M/S. KILLIPPALAM SEVANAMEDICINES DTD. 22-01-2022 COPY OF APPLICATION FILED BY THEPETITIONER BEFORE THE 4TH RESPONDENTDTD. 22-08-2023PETITIONER BEFORE THE 4TH RESPONDENTDTD. 22-08-2023 APPENDIX OF WP(C) 35986/2023 CENTRAL CIRCLE, THRISSUR TO M/S. NEWBUS STAND SEVANA MEDICINES FOR THEYEAR 2011-12 DTD. 07-05-2018BUS STAND SEVANA MEDICINES FOR THEYEAR 2011-12 DTD. 07-05-2018EXHIBIT P10COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S. NEWBUS STAND SEVANA MEDICINES FOR THEYEAR 2012-13 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S. NEWBUS STAND SEVANA MEDICINES FOR THEYEAR 2012-13 DTD. 07-05-2018EXHIBIT P11COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S. NEWBUS STAND SEVANA MEDICINES FOR THEYEAR 2013-14 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S. NEWBUS STAND SEVANA MEDICINES FOR THEYEAR 2013-14 DTD. 07-05-2018EXHIBIT P12COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S. NEWBUS STAND SEVANA MEDICINES FOR THEYEAR 2014-15 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S. NEWBUS STAND SEVANA MEDICINES FOR THEYEAR 2014-15 DTD. 07-05-2018EXHIBIT P13COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.PALAYAM SEVANA MEDICINES FOR THE YEAR2010-11 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.PALAYAM SEVANA MEDICINES FOR THE YEAR2010-11 DTD. 07-05-2018EXHIBIT P14COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.PALAYAM SEVANA MEDICINES FOR THE YEAR2011-12 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.PALAYAM SEVANA MEDICINES FOR THE YEAR2011-12 DTD. 07-05-2018EXHIBIT P15COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.PALAYAM SEVANA MEDICINES FOR THE YEAR2012-13 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.PALAYAM SEVANA MEDICINES FOR THE YEAR2012-13 DTD. 07-05-2018EXHIBIT P16COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.PALAYAM SEVANA MEDICINES FOR THE YEAR2013-14 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.PALAYAM SEVANA MEDICINES FOR THE YEAR2013-14 DTD. 07-05-2018EXHIBIT P17COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.PALAYAM SEVANA MEDICINES FOR THE YEAR2014-15 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.PALAYAM SEVANA MEDICINES FOR THE YEAR2014-15 DTD. 07-05-2018EXHIBIT P18COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S. SEVANA MEDICINES , KALOOR FOR THE YEAR2008-09 DTD. 07-05-20182008-09 DTD. 07-05-2018 EXHIBIT P19 OPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES , KALOOR FOR THE YEAR2009-10 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES , KALOOR FOR THE YEAR2009-10 DTD. 07-05-2018 SEVANA MEDICINES , KALOOR FOR THE YEAR2008-09 DTD. 07-05-20182008-09 DTD. 07-05-2018 EXHIBIT P19 OPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES , KALOOR FOR THE YEAR2009-10 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES , KALOOR FOR THE YEAR2009-10 DTD. 07-05-2018 EXHIBIT P20 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES , KALOOR FOR THE YEAR2010-11 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES , KALOOR FOR THE YEAR2010-11 DTD. 07-05-2018 EXHIBIT P21 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES , KALOOR FOR THE YEAR2011-12 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES , KALOOR FOR THE YEAR2011-12 DTD. 07-05-2018 EXHIBIT 22 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES , KALOOR FOR THE YEAR2012-13 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES , KALOOR FOR THE YEAR2012-13 DTD. 07-05-2018 EXHIBIT P23 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES , KALOOR FOR THE YEAR2013-14 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES , KALOOR FOR THE YEAR2013-14 DTD. 07-05-2018 EXHIBIT P24 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES , KALOOR FOR THE YEAR2014-15 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES , KALOOR FOR THE YEAR2014-15 DTD. 07-05-2018 EXHIBIT P25 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOTTAYAM SEVANA MEDICINES FOR THE YEAR2009-10 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOTTAYAM SEVANA MEDICINES FOR THE YEAR2009-10 DTD. 07-05-2018 EXHIBIT P26COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOTTAYAM SEVANA MEDICINES FOR THE YEAR2010-11 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOTTAYAM SEVANA MEDICINES FOR THE YEAR2010-11 DTD. 07-05-2018 EXHIBIT P27COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOTTAYAM SEVANA MEDICINES FOR THE YEARDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOTTAYAM SEVANA MEDICINES FOR THE YEAR EXHIBIT P28 EXHIBIT P29 EXHIBIT P30 EXHIBIT P31 EXHIBIT P32 EXHIBIT P33 EXHIBIT P34 EXHIBIT P35 EXHIBIT P36 2011-12 DTD. 07-05-2018 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOTTAYAM SEVANA MEDICINES FOR THE YEAR2012-13 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOTTAYAM SEVANA MEDICINES FOR THE YEAR2012-13 DTD. 07-05-2018 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOTTAYAM SEVANA MEDICINES FOR THE YEAR2013-14 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOTTAYAM SEVANA MEDICINES FOR THE YEAR2013-14 DTD. 07-05-2018 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOTTAYAM SEVANA MEDICINES FOR THE YEAR2014-15 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOTTAYAM SEVANA MEDICINES FOR THE YEAR2014-15 DTD. 07-05-2018 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOTTAYAM SEVANA MEDICINES FOR THE YEAR2013-14 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOTTAYAM SEVANA MEDICINES FOR THE YEAR2013-14 DTD. 07-05-2018 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOTTAYAM SEVANA MEDICINES FOR THE YEAR2014-15 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.KOTTAYAM SEVANA MEDICINES FOR THE YEAR2014-15 DTD. 07-05-2018 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES, CHALAKUDY FOR THEYEAR 2010-11 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES, CHALAKUDY FOR THEYEAR 2010-11 DTD. 07-05-2018 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES , CHALAKUDY FOR THEYEAR 2011-12 DTD. 07-05-2018 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES, CHALAKUDY FOR THEYEAR 2012-13 DTD. 07-05-2018 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES, CHALAKUDY FOR THEYEAR 2013-14 DTD. 07-05-2018 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S.SEVANA MEDICINES, CHALAKUDY FOR THEYEAR 2014-15 DTD. 07-05-2018 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S. ROUNDSOUTH SEVANA PHARMA FOR THE YEAR 2008-09 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S. ROUNDSOUTH SEVANA PHARMA FOR THE YEAR 2008-09 DTD. 07-05-2018 EXHIBIT P37 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S. ROUNDSOUTH SEVANA PHARMA FOR THE YEAR 2009-10 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S. ROUNDSOUTH SEVANA PHARMA FOR THE YEAR 2009-10 DTD. 07-05-2018 EXHIBIT P38COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S. ROUNDSOUTH SEVANA PHARMA FOR THE YEAR 2010-11 DTD. 07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S. ROUNDSOUTH SEVANA PHARMA FOR THE YEAR 2010-11 DTD. 07-05-2018 EXHIBIT P39 COPY OF ASSESSMENT ORDER ISSUED BY THEDEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S. 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A MALUMINIUM FOR THE YEAR 2014-15 DTD.07-05-2018DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THRISSUR TO M/S. A MALUMINIUM FOR THE YEAR 2014-15 DTD.07-05-2018 EXHIBIT P44COPY OF APPLICATION FILED BY THEPETITIONER BEFORE THE 1ST RESPONDENTAS REGARDS M/S. EDAPPAL KARUNYAMEDICINES DTD. 22-01-2022PETITIONER BEFORE THE 1ST RESPONDENTAS REGARDS M/S. EDAPPAL KARUNYAMEDICINES DTD. 22-01-2022 EXHIBIT P45COPY OF APPLICATION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENTAS REGARDS M/S. A.M. PHARMACEUTICALSINDIA POVT.LTD.DTD. 22-01-2022PETITIONER BEFORE THE 2ND RESPONDENTAS REGARDS M/S. A.M. PHARMACEUTICALSINDIA POVT.LTD.DTD. 22-01-2022 EXHIBIT P46COPY OF APPLICATION FILED BY THEPETITIONER BEFORE THE 3RD RESPONDENTAS REGARDS M/S. PALAYAM SEVANAPETITIONER BEFORE THE 3RD RESPONDENTAS REGARDS M/S. PALAYAM SEVANA EXHIBIT P47 EXHIBIT P48 EXHIBIT P49 EXHIBIT P50 EXHIBIT P51 EXHIBIT P52 MEDICINES DTD. 22-01-2022 COPY OF APPLICATION FILED BY THEPETITIONER BEFORE THE 4TH RESPONDENTAS REGARDS M/S. 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