Wp(C)/40544/2018 Of Jose Thomas v. Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 17TH DAY OF FEBRUARY 2020 / 28TH MAGHA, 1941 WP(C).No.40544 OF 2018(P) PETITIONER: JOSE THOMAS,AGED 68 YEARS S/O.N.J.THOMAS, RESIDING AT XXX/1045, MURALI LANE, KANIYAMPUZHA ROAD, ERNAKULAM, PIN- 682019. BY ADV. SRI.M.VIVEK RESPONDENTS: ADV.SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 17th day of February 2020 The prayer in the present writ petition is to issue direction to the Income Tax Authorities to release the books of accounts pertaining to the assessment years1991-1992 to 1999-2000 as the proceedings have alreadyculminated into final order. 2. The learned counsel for the Income Tax Authorities submits that the said Authority shall hand overthe books of accounts to the petitioner. Without expressing any opinion on the merits of the matter, the writ petition is disposed of with a direction tothe third respondent to release the books of accounts andall other necessary documents referred to in Ext.P11 submitted by the petitioner in pursuance of the assessment proceedings which have attained finality within a period of one month from the date of receipt of a copy of this judgment. ACM Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 17.07.2001. EXHIBIT P2TRUE COPY OF THE ORDER DATED 01.09.2005.01.09.2005. EXHIBIT P3TRUE COPY OF THE ORDER OF THE TRIBUNALDATED 31.03.2011.DATED 31.03.2011. EXHIBIT P4TRUE COPY OF THE JUDGMENT DATED 29.06.2017 IN ITA NO.156 OF 2011.29.06.2017 IN ITA NO.156 OF 2011. EXHIBIT P5 TRUE COPY OF THE LETTER DATED 19.11.2011.19.11.2011. EXHIBIT P6TRUE COPY OF THE APPLICATION DATED.EXHIBIT P7TRUE COPY OF THE RELEVANT PAGE OF THE ACKNOWLEDGEMENT BOOK.EXHIBIT P7TRUE COPY OF THE RELEVANT PAGE OF THE ACKNOWLEDGEMENT BOOK. TRUE COPY OF THE RELEVANT PAGE OF THE EXHIBIT P8TRUE COPY OF THE SAID LETTER DATED 06.12.2018.06.12.2018. EXHIBIT P9 TRUE COPY OF THE RELEVANT PAGE OF THE ACKNOWLEDGEMENT BOOK.ACKNOWLEDGEMENT BOOK. EXHIBIT P10TRUE COPY OF NOTICE DATED 07.12.2018. EXHIBIT P11TRUE COPY OF THE ORDER DATED 6.8.2019 PASSED BY THE DIRECTOR OF INCOME TAX (INV)PASSED BY THE DIRECTOR OF INCOME TAX (INV) TRUE COPY OF THE ORDER DATED 6.8.2019