Abdul Karim vs Assistant Commissioner Of Income ...
2022 Latest Caselaw 10747 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
     FRIDAY, THE 21ST DAY OF OCTOBER 2022 / 29TH ASWINA, 1944
                        WP(C) NO. 28564 OF 2022
PETITIONER/S:

          ABDUL KARIM
          AGED 74 YEARS
          AL FALAH, VEMBAYAM P.O
          MANDAPAM, VEMBAYAM
          THIRUVANANTHAPURAM-695 615, PIN - 695615
          BY ADVS.
          ANIL D. NAIR
          TELMA RAJU
          EDATHARA VINEETA KRISHNAN
          MOHAMMED SAVAD K.
          P.K.BIJU


RESPONDENT/S:

    1     ASSISTANT COMMISSIONER OF INCOME TAX
          CIRCLE- 1 (1), TRIVANDRUM-695 003, PIN - 695003
    2     FEDERAL BANK
          BUILDING NO.MPX11696C648
          MANIKKAL VILLAGE, M.C. ROAD
          VEMBAYAM, THIRUVANANTHAPURAM-695 615, PIN - 695615
          BY ADVS.
          CHRISTOPHER ABRAHAM
          P.PAULOCHAN ANTONY


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 28564 OF 2022                  2



                                    JUDGMENT

Petitioner suffered orders of assessment for assessment

years 2013-14, 2015-16, 2016-17 and 2017-18 under the

provisions of the Income Tax Act, 1961. The petitioner has

approached this Court, being aggrieved by garnishee

proceedings initiated in respect of the accounts maintained by

the petitioner with the Federal Bank (2nd respondent herein).

2. When this matter is taken up for consideration today,

it is the submission of the learned counsel appearing for the

petitioner that the petitioner has settled the matter under the

Vivad Se Vishwas Scheme for the assessment years 2013-14,

2015-16 and 2016-17. It is submitted that in respect of

assessment year 2017-18, the petitioner is before the Appellate

Authority and the petitioner has also remitted an amount

equivalent to 20% of the demand for the assessment year 2017-

18 under Section 220 (6) of the Income Tax Act. It is submitted

that since the matters have been settled under Vivad Se Vishwas

Scheme for three of the assessment years in question (2013-14,

2015-16 and 2016-17) and since the petitioner has also remitted

20% of the demand for assessment year 2017-18 under Section

220(6) of the Income Tax Act, this writ petition may be closed

protecting the petitioner from further demands in respect of the

assessment year 2017-18.

3. Learned Standing Counsel appearing for the

respondent Department does not dispute the fact that the issues

in respect of the assessment years 2013-14, 2015-16 and 2016-17

have been settled under the Vivad Se Vishwas Scheme . It is also

pointed out that the garnishee proceedings have been withdrawn

on 05.09.2022. Learned Standing Counsel also does not dispute

the fact that in respect of the demand arising for the assessment

year 2017-18, the petitioner has remitted a sum equivalent to

20% of the demand.

4. Having heard the learned counsel appearing for the

petitioner and the learned Standing Counsel appearing for the

Department and noting that the garnishee proceedings have

already been withdrawn, this writ petition is disposed of,

directing that till the appeal filed by the petitioner in respect of

the demand arising for the assessment year 2017-18 is heard and

decided, any proceedings for recovery of amounts due in respect

of the said assessment year will stand suspended.

The writ petition is disposed of as above.

Sd/-

GOPINATH P., JUDGE ajt

APPENDIX OF WP(C) 28564/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE APPLICATION FILED BEFORE THE SETTLEMENT COMMISSION BY THE PETITIONER Exhibit P2 TRUE COPY OF THE FORM NO.5 DATED 4.1.2022 FOR THE ASSESSMENT YEAR 2013-14.

Exhibit P3 TRUE COPY OF THE FORM NO.5 DATED 4.1.2022 FOR THE ASSESSMENT YEAR 2015-16 Exhibit P4 TRUE COPY OF THE FORM NO.5 DATED 4.1.2022 FOR THE ASSESSMENT YEAR 2016-17 Exhibit P5 TRUE COPY OF THE ORDER DATED 29.12.2019 ISSUED BY THE 1ST RESPONDENT.

Exhibit P6 TRUE COPY OF THE APPEAL DATED 29.01.2020 FILED BY THE PETITIONER BEFORE THE STATUTORY APPELLATE AUTHORITY.

Exhibit P7 TRUE COPY OF THE STAY PETITION DATED 29.01.2020 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.

Exhibit P8 TRUE COPY OF THE CHALLAN DATED 10.2.2020 EVIDENCING THE PAYMENT OF 20% BY THE PETITIONER.

Exhibit P8(a) TRUE COPY OF THE NOTICE DATED 13.07.2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

Exhibit P9 TRUE COPY OF THE NOTICE DATED 18.08.2022 ISSUED BY THE 1ST RESPONDENT TO THE 2ND RESPONDENT.