Abdussalam vs The Assistant Commissioner Of ...
2022 Latest Caselaw 6047 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
     WEDNESDAY, THE 1ST DAY OF JUNE 2022 / 11TH JYAISHTA, 1944
                       WP(C) NO. 16700 OF 2022
PETITIONER:

          ABDUSSALAM
          AGED 39 YEARS
          KADAKKADAN HOUSE, CHELAKUTH KALLARMANGALAM (P.O.)
          MALAPPURAM DISTRICT, PIN-676 553.

          BY ADVS.
          LATHA ANAND
          M.N.RADHAKRISHNA MENON
          GOVIND P.
          K.R.PRAMOTH KUMAR
          RADHAKRISHNA PILLAI B
          SIDHARTH P.S.



RESPONDENTS:

    1     THE ASSISTANT COMMISSIONER OF INCOME TAX (BPU)
          BENAMI PROHIBITION UNIT, POORNIMA BUILDING,3RD FLOOR,
          PANAMPILLY NAGAR, KOCHI, PIN - 682 036.

    2     THE DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION),
          AAYKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR,
          PIN - 680 001.

    3     THE ASSISTANT COMMISSIONER OF INCOME TAX,
          CENTRAL CIRCLE 2, KOZHIKODE, AAYAKAR BHAVAN, NORTH
          BLOCK, NEW ANNEXE BUILDING, MANANCHIRA
          KOZHIKODE-673 001.

    4     THE ASSISTANT DIRECTOR OF INCOME TAX (INVESTIGATION),
          CHUNDAKKAYIL COMPLEX, OFFICE OF DDIR/ADIT (INV.),
          MANJAKULAM ROAD, PALAKKAD, PIN - 678 014.

          BY ADV MANU S., ASG OF INDIA
          ADV.SUVIN R MENON, CGC
          ADV.CHRISTOPHER ABRAHAM
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 16700 OF 2022

                                   2


                                JUDGMENT

The petitioner has approached this Court challenging

proceedings initiated against the petitioner under the provisions of

the Prohibition of Benami Property Transactions Act, 1988.

2. The learned counsel for the petitioner submits that the

proceedings are totally without jurisdiction. It is submitted that

since the proceedings are totally without jurisdiction, it is open to

the petitioner to challenge those proceedings directly before this

Court under Article 226 of the Constitution of India.

3. The learned Assistant Solicitor General of India, who

appears for the 1st respondent and the learned Standing Counsel

appearing for respondents 2 to 4 would however contend that it is

open to the petitioner to raise all contentions including a

contention that the proceedings are without jurisdiction before the

authority concerned. It is submitted that if the petitioner files a

composite reply to the notice issued to him and raises a

jurisdictional issue, the writ petition can be disposed of directing

the competent authority to decide on the question of jurisdiction

before proceeding further in the matter. WP(C) NO. 16700 OF 2022

4. The learned Counsel appearing for the 1 st respondent

also submits that the relief has to be confined to the petitioner

alone as the authority may have proceeded further in respect of

other persons who are co-noticees along with the petitioner.

5. The learned counsel for the petitioner submits that the

time granted under Ext.P13 for filing a reply expires on 02.06.2022

and and a weeks time may be granted to enable the petitioner to

file a proper reply to Ext.P13.

Taking into account the submissions made by both sides, this

writ petition will stand disposed of directing that if the petitioner

files a composite reply to Ext.P13 notice on or before 10.06.2022,

the competent authority shall take a decision on any jurisdictional

issue raised by the petitioner in the reply after affording an

opportunity to the petitioner to make his submissions. The

authority shall proceed to decide other issues only after taking a

decision on the preliminary issue of jurisdiction. It is also directed

that as the time limit for filing a reply has already expired on

31.03.2022, sufficient time may be granted to file a reply.

Sd/-

GOPINATH P.

JUDGE DK WP(C) NO. 16700 OF 2022

APPENDIX OF WP(C) 16700/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE LETTER DATED 21/03/2021 SUBMITTED BY MR. MOHAMMED SHEREEF.

Exhibit P2 TRUE COPY OF THE SUMMONS DATED 16/04/2021 ISSUED TO THE PETITIONER.

Exhibit P3 TRUE COPY OF THE UNDATED REPLY FILED 2 BY THE PETITIONER.

Exhibit P4 TRUE COPY OF THE SUMMONS UNDER SEC.

131(1A) OF THE INCOME TAX ACT DATED 16/04/2021 ISSUED TO MR. SHEREEF MOHAMMED.

Exhibit P5 TRUE COPY OF REPLY E-MAIL DATED 27/04/2021 SENT BY BY MOHAMMED SHEREEF.

Exhibit P6 TRUE COPY OF NOTICE DATED 07/09/2021 UNDER SECTION 153C OF THE INCOME TAX ACT, 1961 ISSUED TO THE PETITIONER.

Exhibit P7 TRUE COPY OF THE RETURN OF INCOME FILED BY THE PETITIONER WITH RESPECT TO THE ASSESSMENT YEAR 2015-16.

Exhibit P7 A TRUE COPY OF THE RETURN OF INCOME FILED BY THE PETITIONER WITH TO RESPECT TO THE ASSESSMENT YEAR 2016-17.

Exhibit P7 B TRUE COPY OF THE RETURN OF INCOME FILED BY THE PETITIONER WITH RESPECT TO THE ASSESSMENT YEAR 2017-18.

Exhibit P7 C TRUE COPY OF THE RETURN OF INCOME FILED BY THE PETITIONER WITH RESPECT TO THE ASSESSMENT YEAR 2018-19.

Exhibit P7 D TRUE COPY OF THE RETURN OF INCOME FILED BY THE PETITIONER WITH RESPECT TO THE WP(C) NO. 16700 OF 2022

ASSESSMENT YEAR 2019-20.

Exhibit P7 E TRUE COPY OF THE RETURN OF INCOME FILED BY THE PETITIONER WITH RESPECT TO THE ASSESSMENT YEAR 2020-21.

Exhibit P7 F TRUE COPY OF THE RETURN OF INCOME FILED BY THE PETITIONER WITH RESPECT TO THE ASSESSMENT YEAR 2021-22.

Exhibit P8 TRUE COPY OF THE RETURN OF INCOME FILED BY MOHAMMED SHEREEF WITH RESPECT TO THE ASSESSMENT YEAR 2015-16 .

Exhibit P8 A TRUE COPY OF THE RETURN OF INCOME FILED BY MOHAMMED SHEREEF WITH RESPECT TO THE ASSESSMENT YEAR 2016-17.

Exhibit P8 B TRUE COPY OF THE RETURN OF INCOME FILED BY MOHAMMED SHEREEF WITH RESPECT TO THE ASSESSMENT YEAR 2017-18.

Exhibit P8 C TRUE COPY OF THE RETURN OF INCOME FILED BY MOHAMMED SHEREEF WITH RESPECT TO THE ASSESSMENT YEAR 2018-19.

Exhibit P8 D TRUE COPY OF THE RETURN OF INCOME FILED BY MOHAMMED SHEREEF WITH RESPECT TO THE ASSESSMENT YEAR 2019-20.

Exhibit P8 E TRUE COPY OF THE RETURN OF INCOME FILED BY MOHAMMED SHEREEF WITH RESPECT TO THE ASSESSMENT YEAR 2020-21 .

Exhibit P8 F TRUE COPY OF THE RETURN OF INCOME FILED BY MOHAMMED SHEREEF WITH RESPECT TO THE ASSESSMENT YEAR 2021-22.

Exhibit P9 TRUE COPY OF THE ASSESSMENT ORDER DATED 31/03/2022 ISSUED TO THE PETITIONER, WITH RESPECT TO THE ASSESSMENT YEAR 2015-16.

Exhibit P 9 A TRUE COPY OF THE ASSESSMENT ORDER DATED 31/03/2022 ISSUED TO THE PETITIONER, WITH WP(C) NO. 16700 OF 2022

RESPECT TO THE ASSESSMENT YEAR 2016-17.

Exhibit P9 B TRUE COPY OF THE ASSESSMENT ORDER DATED 31/03/2022 ISSUED TO THE PETITIONER, WITH RESPECT TO THE ASSESSMENT YEAR 2017-18.

Exhibit P 9 C TRUE COPY OF THE ASSESSMENT ORDER DATED 31.03.2022 ISSUED TO THE PETITIONER, WITH RESPECT TO THE ASSESSMENT YEAR 2018-19.

Exhibit P9 D TRUE COPY OF THE ASSESSMENT ORDER DATED 31.03.2022 ISSUED TO THE PETITIONER, WITH RESPECT TO THE ASSESSMENT YEAR 2019-2020.

Exhibit P9 E TRUE COPY OF THE ASSESSMENT ORDER DATED 31.03.2022 ISSUED TO THE PETITIONER, WITH RESPECT TO THE ASSESSMENT YEAR 2020-21.

Exhibit P9 F TRUE COPY OF THE ASSESSMENT ORDER DATED 31.03.2022 ISSUED TO THE PETITIONER, WITH RESPECT TO THE ASSESSMENT YEAR 2021-22.

Exhibit P10 TRUE COPY OF NOTICE DATED 03/01/2022 UNDER SECTION 24(1) OF THE PROHIBITION OF BENAMI PROPERTY TRANSACTION ACT, 1988.

Exhibit P11 TRUE COPY OF THE REPLY DATED 11/01/2022 SUBMITTED BY THE PETITIONER .

Exhibit P12 TRUE COPY OF THE ORDER OF PROVISIONAL ATTACHMENT DATED 20/01/2022.

Exhibit P13 TRUE COPY OF NOTICE DATED 04/02/2022 87 UNDER SECTION 26(1) OF THE PBPT ACT .

Exhibit P14 TRUE COPY OF THE INTERIM ORDER DATED 09/03/2020 IN W.P.(C) NO. 6938 OF 2020.