A writ petition challenging income tax seizure and attachment proceedings was dismissed as infructuous, the Court noting that in view of an order passed in a related writ petition nothing survived in the matter.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946 WP(C) NO. 15558 OF 2023
PETITIONER:
SAJI K.ALIAS, AGED 50 YEARS S/O. ELIAS, M/S.MARIYAM INDUSTRIES, KUZHIKANDATHIL, THIRUVANIYOOR P.O., ERNAKULAM., PIN - 682308 BY ADVS. DINESH R.SHENOY P.ROHIT PREMANANDAN SHENOY SILESH S. PRABHU MANOJ.R
RESPONDENTS:
BY ADVS.
NAVANEETH.N.NATH, STANDING COUNSEL SUSIE B VARGHESE(K/1300/2019)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C.) No.15558 OF 2023
2
JUDGMENT
Dated this the 09th day of April, 2024
In view of the order passed in W.P.(C.) No.14760 of
2024, nothing survives in this writ petition and therefore, it has been rendered infructuous, which is dismissed as such.
Sd/-
DINESH KUMAR SINGH JUDGE
NB/9-4
W.P.(C.) No.15558 OF 2023
3
APPENDIX OF WP(C) 15558/2023
| PETITIONER EXHIBITS EXHIBIT P1 |
TRUE PHOTOCOPY OF SEIZED FROM THE 5/1/2022 SIGNED BY |
PANCHANAMA PETITIONER THE RESPON |
AND LIST 'S RESIDENC DENT. |
OF ITEMS E DATED |
|---|---|---|---|---|
| EXHIBIT P2 | TRUE PHOTOCOPY OF INVENTORIES/DOCUMEN M/S.MARIYAM HYP CONSTRUCTIONS, THIR |
THE PANC TS AND ERMARKET UVANIYOOR |
HANAMA AND CASH SEIZE AND M/S DATED 5/1/202 |
LIST OF D FROM .MARIYAM 2. |
| EXHIBIT P3 | TRUE PHOTOCOPY INVENTORIES/DOCUMEN GRANITE PVT.LTD. DA |
OF PANCHA TS SEIZED TED 5/1/20 |
NAMA AND FROM M/S 22. |
LIST OF .MARIYAM |
| EXHIBIT P4 | TRUE PHOTOCOPY OF SEIZED FROM THE 17/2/2022. |
PANCHANAMA PETITIONER |
AND LIST OF 'S RESIDENC |
ARTICLES E DATED |
| EXHIBIT P5 | TRUE PHOTOCOPY OF P ISSUED BY THE RES PUTHENCRUZH BRANCH. |
ROHIBITORY PONDENT TO |
ORDER DATED SOUTH INDI |
5/1/2022 AN BANK, |
| EXHIBIT P6 | TRUE PHOTOCOPY OF P ISSUED BY THE RESP BRANCH. |
ROHIBITORY ONDENT TO |
ORDER DATED FEDERAL BANK |
5/1/2022 , MANEED |
| EXHIBIT P7 | TRUE PHOTOCOPY O NO.12130300263838 BRANCH. |
F TERM D FEDERAL |
EPOSIT ADVI BANK LTD., |
CE, A/C MANEED |
| EXHIBIT P8 | TRUE PHOTOCOPY OF ACCOUNT NO.1213010 MANEED BRANCH. |
STATEMENT 0126367, |
OF ACCOUNT FEDERAL BAN |
S OF SB K LTD., |
| EXHIBIT P9 | TRUE PHOTOCOPY OF NO.12130300260735, BRANCH. |
TERM DEP FEDERAL |
OSIT ADVICE BANK LT., |
ACCOUNT MANEED |
| EXHIBIT P10 | TRUE PHOTOCOPY NO.12130300253938, BRANCH. |
OF TER FEDERAL |
M DEPOSIT BANK LTD., |
ADVICE MANEED |
| EXHIBIT P11 | TRUE PHOTOCOPY NO.12130300264620, BRANCH. |
OF TER FEDERAL |
M DEPOSIT BANK LTD., |
ADVICE MANEED |
| EXHIBIT P12 | TRUE PHOTOCOPY O NO.99880105414119, BRANCH. |
F SB ACC FEDERAL |
OUNT STATEM BANK LTD., |
ENT A/C MANEED |
| EXHIBIT P13 | TRUE PHOTOCOPY OF 12130600013024, FED |
SB ACCOUN ERAL BANK |
T STATEMENT LTD., MANEED |
A/C NO. BRANCH. |
| EXHIBIT P14 | TRUE PHOTOCOPY 12130300266963, FED |
OF FIXED ERAL BANK |
DEPOSIT A LTD., MANEED |
/C NO. BRANCH. |
| EXHIBIT P15 | TRUE PHOTOCOPY OF SUBMITTED FOR LI RESPONDENT. |
APPLICAT FTING ATT |
ION DATED 1 ACHMENT BEF |
4/2/2022 ORE THE |
| EXHIBIT P16 | TRUE PHOTOCOPY OF L THE PETITIONER TO T |
ETTER DATE HE RESPOND |
D 14/2/2022 I ENT. |
SSUED BY |
W.P.(C.) No.15558 OF 2023
4
| EXHIBIT P17 | TRUE PHOTOCOPY OF LETTER DATED 31/3/2022 ISSUED BY THE RESPONDENT. |
|---|---|
| EXHIBIT P18 | TRUE PHOTOCOPY OF CHELAN EVIDENCING PAYMENT OF SELF ASSESSMENT TAX FOR THE ASSESSMENT YEAR 2021- 2022 OF RS.79,32,460/-. |
| EXHIBIT P19 | TRUE PHOTOCOPY OF LETTER DATED 14/6/2022 SUBMITTED BY THE PETITIONER TO THE RESPONDENT. |
| EXHIBIT P20 | TRUE PHOTOCOPY OF PROCEEDINGS UNDER SECTION 281B ISSUED BY THE SOUTH INDIAN BANK DATED 9/12/2022. |
| EXHIBIT P21 | TRUE PHOTOCOPY OF PROCEEDINGS UNDER SECTION 281B ISSUED BY THE FEDERAL BANK DATED 9/12/2022. |
| EXHIBIT P22 | TRUE PHOTOCOPY OF NOTICE DATED 15/3/2023 ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2019-2020. |
| EXHIBIT P22(A) | TRUE PHOTOCOPY OF NOTICE DATED 15/3/2023 ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2020-2021 |
| EXHIBIT P23 | TRUE PHOTOCOPY OF NOTICES DATED 21/3/2023 ISSUED TO THE PETITIONER. |
| EXHIBIT P24 | TRUE PHOTOCOPY OF NOTICE DATED 21/3/2023 ISSUED TO JOLLY SAJI, WIFE OF THE PETITIONER FOR THE ASSESSMENT YEAR 2020-2021 |
| EXHIBIT P24(A) | TRUE PHOTOCOPY OF NOTICE DATED 21/3/2023 ISSUED TO JOLLY SAJI, WIFE OF THE PETITIONER FOR THE ASSESSMENT YEAR 2019-2020. |
| EXHIBIT P25 | TRUE PHOTOCOPY OF NOTICE DATED 15/3/2023 ISSUED TO THE MARIYAM GRANITES PVT.LTD FOR THE ASSESSMENT YEAR 2020-2021. |
| EXHIBIT P25(A) | TRUE PHOTOCOPY OF NOTICE DATED 15/3/2023 ISSUED TO THE MARIYAM GRANITES PVT.LTD. FOR THE ASSESSMENT YEAR 2019-2020. |
| EXHIBIT P26 | TRUE PHOTOCOPY OF REPRESENTATION DATED 11/4/2023 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT. |
| EXHIBIT P27 | TRUE PHOTOCOPY OF REPRESENTATION DATED 25/1/2024 SUBMITTED BY THE PETITIONER BEFORE ACIT, CENTRAL CIRCLE II, ERNAKULAM |
| EXHIBIT P28 | TRUE PHOTOCOPY OF REPRESENTATION DATED 27/2/2024 SUBMITTED BY THE PETITIONER BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, COCHIN, WITH POSTAL RECEIPTS. |
| EXHIBIT P29 | TRUE PHOTOCOPY OF ASSESSMENT ORDER OF SAJI K ELIAS FOR THE ASSESSMENT YEARS 2019 - 2020. |
| EXHIBIT P30 | TRUE PHOTOCOPY OF ASSESSMENT ORDER OF M/S. MARIYEM GRANITES PVT.LTD. FOR THE ASSESSMENT YEARS 2019 - 2020. |
| EXHIBIT P31 | TRUE PHOTOCOPY OF ASSESSMENT ORDER OF SAJI K ELIAS FOR THE ASSESSMENT YEARS 2020- 2021 |
| EXHIBIT P32 | TRUE PHOTOCOPY OF SALE DEED NO. 515/2019 DATED 31/1/2019, PUTHENCURZ SRO IN THE NAME OF MARIAM GRANITES. |
| EXHIBIT P33 | TRUE PHOTOCOPY OF ASSESSMENT ORDER OF SAJI K ELIAS |
W.P.(C.) No.15558 OF 2023
5
| FOR THE ASSESSMENT YEAR 2022 - 2023. | |
|---|---|
| EXHIBIT P34 | TRUE PHOTOCOPY OF SALE DEED NO.3261/2021, DATED 3/8/2021, PUTHENCRUZ SRO IN THE NAME OF M/S MARIYEM CONSTRUCTIONS PVT. LTD. |
| EXHIBIT P35 | TRUE PHOTOCOPY OF RELEVANT PAGES OF 26 AS STATEMENT OF SAJI K ALIAS FOR THE YEAR 2022 - 2023. |
| EXHIBIT P36 | TRUE PHOTOCOPY OF ASSESSMENT ORDER OF SAJI K ALIAS FOR THE ASSESSMENT YEARS 2021 - 2022 DATED 27/6/2023. |
| EXHIBIT P37 | TRUE PHOTOCOPY OF JUDGMENT DATED 26/9/2017 IN WA.NO.1698/2017, HIGH COURT OF KERALA. |
| EXHIBIT P38 | TRUE PHOTOCOPY OF SALE DEED NO.1654/2020 DATED 28/10/2020, MULANTHURUTHY SRO. |
| EXHIBIT P39 | TRUE PHOTOCOPY OF ASSESSMENT ORDER OF MARIYEM GRANITES FOR THE ASSESSMENT YEARS 2021 - 2022 DATED 27/6/2023. |
| EXHIBIT P40 | TRUE PHOTOCOPY OF ASSESSMENT ORDER OF MARIYEM GRANITES FOR THE ASSESSMENT YEARS 2022 - 2023 DATED 26/2/2024 |
| EXHIBIT P41 | TRUE PHOTOCOPY OF NOTICE OF CESSATION DATED 5/9/2022 ISSUED BY GEOLOGIST, MINING AND GEOLOGY DEPARTMENT. |
| EXHIBIT P42 | TRUE PHOTOCOPY OF PROCEEDINGS OF THE DISTRICT DISASTER MANAGEMENT AUTHORITY DATED 30/8/2022 . |
| EXHIBIT P43 | TRUE PHOTOCOPY OF ORDER DATED 30/8/2022 ISSUED BY THE GEOLOGIST, ERNAKULAM. |
| EXHIBIT P44 | TRUE PHOTOCOPY OF PROCEEDINGS OF DISTRICT DISASTER MANAGEMENT AUTHORITY DATED 9/10/2021. |
| EXHIBIT P45 | TRUE PHOTOCOPY OF NOTICE OF CESSATION DATED 18/10/2022 ISSUED BY GEOLOGIST, MINING AND GEOLOGY. |
| EXHIBIT P46 | TRUE PHOTOCOPY OF COMPUTATION OF GROSS PROFIT FOR THE PETITIONER AS WELL AS THE COMPANY, M/S. MARIYEM GRANITES PVT.LTD. FOR THE YEAR ENDING 31/3/2020, 31/3/2021 AND 31/3/2022. |
| EXHIBIT P47 | TRUE PHOTOCOPY OF LETTER DATED 21/3/2024 ISSUED BY CENTRAL CIRCLE I, KOCHI, INCOME TAX DEPARTMENT. |
| RESPONDENTS EXHIBITS: | NIL |
TRUE COPY
P.A.TO JUDGE
Saji K. Alias
The Assistant Commissioner of Income Tax (Benami Prohibition Unit), Cochin
The Principal Director of Income Tax (Inv)-II
The Federal Bank Ltd, Maneed Branch
Dinesh Kumar Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
