Wp(C)/7826/2022 Of G.pradeep Kumar v. Principal Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH WEDNESDAY, THE 15 DAY OF JUNE 2022 / 25TH JYAISHTA, 1944 WP(C) NO. 7826 OF 2022 PETITIONER G.PRADEEP KUMARAGED 52 YEARSS/O. LATE K.V. GOPALAN ACHARI, VIJAYAPURATH HOUSE, KAVUMBHAGOM P.O, THIRUVALLA, PIN - 689102. BY ADVS.SADCHITH.P.KURUPC.P.ANIL RAJ RESPONDENTS: 1PRINCIPAL COMMISSIONER OF INCOME TAXOFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI - 682001. 2STATE BANK OF INDIA THIRUVALLA MAIN BRANCH, M.C. ROAD, THIRUVALLA, PATHANAMTHITTA - 689101, REPRESENTED BY ITS BRANCH MANAGER. BY ADVS.P.K.RAVINDRANATHA MENON (SR.)JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 15.06.2022, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: J U D G M E N T Dated this the 15[th] day of June, 2022 The petitioner, who is the Managing Partner of M/s. Rajan Jewellery, has filed the writ petition, seeking to directthe 1[st] respondent to keep in abeyance all furtherproceedings pursuant to Ext.P4, until such time the petitioneris able to have access to the records, computer system andbooks of account kept in the custody of the 2[nd] respondent. 2. The petitioner states that in a SARFAESIproceeding, the 2[nd] respondent- Bank took possession of theoffice and all official records of the petitioner. Therefore, thepetitioner could not file objection to Ext.P4 notice issued bythe Officer of the Principal Commissioner of Income Tax,Kochi, Income Tax Department. In such circumstances, thepetitioner has approached this Court. 3. When the writ petition came up for consideration on 09.03.2022, this Court passed the following interim order: “Sri Jose Joseph takes notice for the 1[st] respondent.Sri. Jithesh Menon takes notice for the 2[nd] respondent. Since I am prima facie satisfied that the time stipulatedfor production of details is not sufficient in the peculiar natureof the circumstances that arises in the case, theconsideration of the proceedings pursuant to Ext.P4 andExt.P5 ought to be kept in abeyance for a period of 4 weeks. In the meantime, in order to make available therequired details to the 1[st] respondent, the 2[nd] respondentshall grant access to the petitioner under proper supervisionto take records/copies of the documents to be producedbefore the 1[st] respondent. The permission for such accessshall be granted within a period of 2 weeks from the date ofreceipt of a copy of this order.” 4. The Standing Counsel for the 2[nd] respondent-Banksubmits that pursuant to the interim order, the petitioner wasgiven access to the official records. In view of the saiddevelopment, the petitioner can very well file objections onExt.P4 and such objections can be considered by the Officeof the Principal Commissioner of Income Tax, in accordancewith law. In the afore facts and circumstances of the case, the writ petition is disposed of, permitting the petitioner to file hisobjections on Ext.P4, within a period of two weeks. The 1[st] W.P.(C) No.7826 of 2022 : 4 : respondent shall pass orders pursuant thereto, within a further period of one month. Sd/- smm/20.06.2022 N. NAGARESH, JUDGE APPENDIX OF WP(C) 7826/2022 PETITIONER EXHIBITSExhibit P1 COPY OF THE JUDGMENT DATED 13.12.2019 PASSED BY THIS HONOURABLE COURT IN CON.CASE NO.1848/2019 IN WPC 4561/2019. Exhibit P2Exhibit P3Exhibit P4Exhibit P5Exhibit P6 COPY OF LETTER DATED 19.01.2022 ISSUEDBY 2ND RESPONDENT TO PETITIONER. COPY OF LETTER DATED 19.02.2022 GIVEN BY PETITIONER TO 2ND RESPONDENT BANK.COPY OF NOTICE DATED 21.02.2022 ISSUEDBY 1ST RESPONDENT TO THE PETITIONER. COPY OF NOTICE DATED 22.02.22 ISSUED BY 1ST RESPONDENT TO THE PETITIONER. COPY OF LETTER DATED 03.03.2022 GIVEN BY THE PETITIONER TO THE 1ST RESPONDENT. Exhibit P7Exhibit P8 W.P.(C) No.7826 of 2022 : 4 : respondent shall pass orders pursuant thereto, within a further period of one month. Sd/- smm/20.06.2022 N. NAGARESH, JUDGE APPENDIX OF WP(C) 7826/2022 PETITIONER EXHIBITSExhibit P1 COPY OF THE JUDGMENT DATED 13.12.2019 PASSED BY THIS HONOURABLE COURT IN CON.CASE NO.1848/2019 IN WPC 4561/2019. Exhibit P2Exhibit P3Exhibit P4Exhibit P5Exhibit P6 COPY OF LETTER DATED 19.01.2022 ISSUEDBY 2ND RESPONDENT TO PETITIONER. COPY OF LETTER DATED 19.02.2022 GIVEN BY PETITIONER TO 2ND RESPONDENT BANK.COPY OF NOTICE DATED 21.02.2022 ISSUEDBY 1ST RESPONDENT TO THE PETITIONER. COPY OF NOTICE DATED 22.02.22 ISSUED BY 1ST RESPONDENT TO THE PETITIONER. COPY OF LETTER DATED 03.03.2022 GIVEN BY THE PETITIONER TO THE 1ST RESPONDENT. Exhibit P7Exhibit P8 COPY OF LETTER DATED 5.3.2022 GIVEN BYTHE PETITIONER TO THE 2ND RESPONDENT.COPY OF REPLY DATED 7.3.2022 ISSUED BYTHE 2ND RESPONDENT TO THE PETITIONER.