Wp(C)/37086/2022 Of T.k Ramachandran v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 15 DAY OF DECEMBER 2022 / 24TH AGRAHAYANA, 1944WP(C) NO. 37086 OF 2022 PETITIONERS: 1T.K RAMACHANDRAN,AGED 70 YEARS, S/O T.K.KUTTAPPANTHAMARASSERY HOUSE, KANAKASSERYMARATHAKARA P.O.,THRISSUR., PIN - 6803062RENJINIAGED 60 YEARS, W/O RAMACHANDRAN T KTHAMARASSERY HOUSE, KANAKASSERYMARATHAKARA P.O., THRISSUR., PIN - 680306BY ADV DAISY A.PHILIPOSE1THE COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE THRISSUR2ND FLOOR AAYAKAR BHAVANSAKTHAN THAMBURAN NAGARTHRISSUR, PIN - 6800012THR DEPUTY DIRECTOR OF INCOME TAC (INV.)2ND FLOOR AAYAKAR BHAVAN, SAKTHAN THAMBURAN NAGARTHRISSUR , PIN - 6800013THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE THRISSUR, 2ND FLOOR AAYAKAR BHAVANSAKTHAN THAMBURAN NAGAR, THRISSUR , PIN - 6800014VILLAGE OFFICER, MARATHAKARA VILLAGEMARATHAKARA VILLAGE, MARATHAKARA P.O.THRISSUR., PIN - 6706445SUB REGISTRARSUB REGISTRY OFFICE, KUTTANELLUR P.O.THRISSUR, PIN - 680751 RESPONDENTS: OTHER PRESENT: ADV. JOSE JOSEPH (SC), ADV. THUSHARA JAMES ( SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON15.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioners have approached this court being aggrieved by the fact certainproperties of the petitioner have been attached by the assessing officer underSection 281B of the Income Tax Act, 1961. 2.It is the case of the petitioners that the said orders of attachment areliable to be withdrawn as the maximum period for which the attachment could belevied already been expired. The petitioners have filed Ext.P6 representation beforehte 3[rd] respondent assessing authority for lifting the orders of attachment and forother reliefs. 3.The leanred counsel for the petitioner states that the 3[rd] respondentmay be directed to consider and pass order on Ext.P6 within a reasonable time. Thelearned standing counsel for the respondent Department has no objection to such adirection being issued. 4.Accordingly, this writ petition will stand disposed of directing the 3[rd]respondent to consider and pass orders on Ext.P3 as expeditiously as possible, atany rate within a period of two months from the date of receipt of a certified copy ofthe judgment. The petitioner shall be afforded an opportunity of hearing beforeorders are passed on Ext.P6. AMG Sd/-GOPINATH P. JUDGE APPENDIX OF WP(C) 37086/2022 PETITIONER EXHIBITS Exhibit P1A TRUE COPY OF ORDER F.NO. DDIT (INV.)/ TSR/132(9B)/ AADFJ7346P/TSR/2017-18DATED 13.10.2017, ISSUED BY DEPUTY DIRECTOR OF INCOME TAX(INV.), THRISSUR. AADFJ7346P/TSR/2017-18DATED 13.10.2017, ISSUED BY DEPUTY DIRECTOR OF INCOME TAX(INV.), THRISSUR. Exhibit P2A TRUE COPY OF ORDER F.NO.DDIT(INV.)/TSR/132(9B)/AFJPR8213G/TSR/2017-18 DATED 13.10.2017, ISSUED BY DEPUTY DIRECTOR OF INCOMETAX(INV.), THRISSUR.F.NO.DDIT(INV.)/TSR/132(9B)/AFJPR8213G/TSR/2017-18 DATED 13.10.2017, ISSUED BY DEPUTY DIRECTOR OF INCOMETAX(INV.), THRISSUR. Exhibit P3A TRUE COPY OF ORDER F.NO. ACIT/CC/TCR/281B/2018-19 DATED 01.08.2018, ISSUED BY 3RD RESPONDENT.DATED 01.08.2018, ISSUED BY 3RD RESPONDENT. Exhibit P4A TRUE COPY OF THE PETITION DATED 07.02.2020, SUBMITTED BY M/S JANATHA TRADING CORPORATION BEFORE THE 3RD RESPONDENT.SUBMITTED BY M/S JANATHA TRADING CORPORATION BEFORE THE 3RD RESPONDENT. Exhibit P5A TRUE COPY OF THE PETITION DATED 14.09.2020, SUBMITTED BY THE M/S JANATHA TRADING CORPORATION BEFORE THE 3RD RESPONDENT.SUBMITTED BY THE M/S JANATHA TRADING CORPORATION BEFORE THE 3RD RESPONDENT. Exhibit P6A TRUE COPY OF THE PETITION DATED 29.01.2021, SUBMITTED BY THE M/S JANATHA TRADING CORPORATION BEFORE THE 3RD RESPONDENT.SUBMITTED BY THE M/S JANATHA TRADING CORPORATION BEFORE THE 3RD RESPONDENT. Exhibit P3A TRUE COPY OF ORDER F.NO. ACIT/CC/TCR/281B/2018-19 DATED 01.08.2018, ISSUED BY 3RD RESPONDENT.DATED 01.08.2018, ISSUED BY 3RD RESPONDENT. Exhibit P4A TRUE COPY OF THE PETITION DATED 07.02.2020, SUBMITTED BY M/S JANATHA TRADING CORPORATION BEFORE THE 3RD RESPONDENT.SUBMITTED BY M/S JANATHA TRADING CORPORATION BEFORE THE 3RD RESPONDENT. Exhibit P5A TRUE COPY OF THE PETITION DATED 14.09.2020, SUBMITTED BY THE M/S JANATHA TRADING CORPORATION BEFORE THE 3RD RESPONDENT.SUBMITTED BY THE M/S JANATHA TRADING CORPORATION BEFORE THE 3RD RESPONDENT. Exhibit P6A TRUE COPY OF THE PETITION DATED 29.01.2021, SUBMITTED BY THE M/S JANATHA TRADING CORPORATION BEFORE THE 3RD RESPONDENT.SUBMITTED BY THE M/S JANATHA TRADING CORPORATION BEFORE THE 3RD RESPONDENT. Exhibit P7A TRUE COPY OF THE PETITION DATED 13.01.2021, SUBMITTED BY THE M/S JANATHA TRADING CORPORATION BEFORE THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOCHI.SUBMITTED BY THE M/S JANATHA TRADING CORPORATION BEFORE THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOCHI. Exhibit P8A TRUE COPY OF THE LETTER DATED 07.09.2021, ISSUED BYTHE 3RD RESPONDENT TO M/S. JANATHA TRADING CORPORATION.THE 3RD RESPONDENT TO M/S. JANATHA TRADING CORPORATION. Exhibit P9A TRUE COPY OF THE PETITION DATED 08.09.2021, SUBMITTED BY THE M/S JANATHA TRADING CORPORATION BEFORE THE 1ST RESPONDENT.SUBMITTED BY THE M/S JANATHA TRADING CORPORATION BEFORE THE 1ST RESPONDENT. Exhibit P10A TRUE COPY OF THE REPRESENTATION DATED 15.06.2022, SUBMITTED BY THE 1ST PETITIONER BEFORE THE 4TH RESPONDENT. SUBMITTED BY THE 1ST PETITIONER BEFORE THE 4TH RESPONDENT. Exhibit P11A TRUE COPY OF THE REPRESENTATION DATED 15.06.2022, SUBMITTED BY THE 1ST PETITIONER BEFORE THE 4TH RESPONDENT.SUBMITTED BY THE 1ST PETITIONER BEFORE THE 4TH RESPONDENT. Exhibit P12A TRUE COPY OF THE REPRESENTATION DATED 15.06.2022, SUBMITTED BY THE 2ND PETITIONER BEFORE THE 4TH RESPONDENT.SUBMITTED BY THE 2ND PETITIONER BEFORE THE 4TH RESPONDENT. Exhibit P13A TRUE COPY OF THE REPRESENTATION DATED 15.06.2022, SUBMITTED BY THE 1ST PETITIONER BEFORE THE 4TH RESPONDENT.SUBMITTED BY THE 1ST PETITIONER BEFORE THE 4TH RESPONDENT. Exhibit P14A TRUE COPY OF THE REPRESENTATION DATED 19.08.2022, SUBMITTED BY THE 1ST PETITIONER BEFORE THE 4TH RESPONDENT.SUBMITTED BY THE 1ST PETITIONER BEFORE THE 4TH RESPONDENT. Exhibit P15A TRUE COPY OF THE REPRESENTATION DATED 19.08.2022, SUBMITTED BY THE 1ST PETITIONER BEFORE THE 4TH RESPONDENT.SUBMITTED BY THE 1ST PETITIONER BEFORE THE 4TH RESPONDENT. Exhibit P16A TRUE COPY OF THE REPLY BY 1ST RESPONDENT DATED 24.06.202224.06.2022