Kerala High Court
Chonari Kammukutty vs The Asst. Commissioner Of Income ... on 19 October, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
THURSDAY, THE 19TH DAY OF OCTOBER 2023 / 27TH ASWINA, 1945
WP(C) NO. 33267 OF 2023
PETITIONER/S:
P.M. SHARIJTH
AGED 45 YEARS
POOVANITHERUVATHMALIYEKKAL HOUSE, 12/510,
THEKKUMTHALA, KUTTICHIERA, MALAPPURAM DISTRICT,
PIN - 673001
BY ADVS.
M.P.SHAMEEM AHAMED
HARISH R. MENON
AKHIL PHILIP MANITHOTTIYIL
DANIYA RASHEED PALLIYALIL
NAEEM M.M
MUHAMMED FIRDOUZ A.V.
RESPONDENT/S:
1 THE ASST. COMMISSIONER OF INCOME TAX (BENAMI
PROHIBITION UNIT)
GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA
JUNCTION, PANAMPILLY NAGAR, KOCHI, PIN - 682036
2 UNION OF INDIA
(REPRESENTED BY FINANCE SECRETARY) MINISTRY OF
FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH
BLOCK NEW DELHI, PIN - 110001
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 19.10.2023, ALONG WITH WP(C).33390/2023, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos.33267 & 33390/2023
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
THURSDAY, THE 19TH DAY OF OCTOBER 2023 / 27TH ASWINA, 1945
WP(C) NO. 33390 OF 2023
PETITIONER/S:
CHONARI KAMMUKUTTY, AGED 69 YEARS
S/O KUNHI POCKER, ARODIYIL HOUSE, TWINS PALACE,
CHEMMAD, TALAPARA ROAD, MUNNIYOOR, THIRURANGADI,
MALAPPURAM, PIN - 676306
BY ADVS.
M.P.SHAMEEM AHAMED
HARISH R. MENON
AKHIL PHILIP MANITHOTTIYIL
DANIYA RASHEED PALLIYALIL
NAEEM M.M
MUHAMMED FIRDOUZ A.V.
RESPONDENT/S:
1 THE ASST. COMMISSIONER OF INCOME TAX (BENAMI
PROHIBITION UNIT)
GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA
JUNCTION, PANAMPILLY NAGAR, KOCHI, PIN - 682036
2 UNION OF INDIA
(REPRESENTED BY FINANCE SECRETARY) MINISTRY OF
FINANCE, DEPARTMENT OF REVENUE ROOM 46, NORTH
BLOCK NEW DELHI, PIN - 110001
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 19.10.2023, ALONG WITH WP(C).33267/2023, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos.33267 & 33390/2023
3
J U D G M E N T
[WP(C) Nos.33267/2023, 33390/2023]
These writ petitions have been filed mainly
seeking the following prayer:
"To issue a writ of mandamus or such other
writ or directions to the 1 st respondent to
release the provisional attachment, made in
respect of the properties of the petitioner
vide Exhibit P2 series orders issued under
Sec.24(4)(b)(i) of the Benami Prohibition Act."
2. Today, Sri.S.Manu, learned Deputy
Solicitor General of India for the first
respondent, has made available a copy of
communication dated 18.10.2023 issued from the
office of the Assistant Commissioner of Income Tax,
ACIT (BPU), which states that the provisional
attachment made vide order under Section 24(4)(b)
(i) of the Prohibition of Benami Property
Transactions Act, 1988 in respect of the properties
of the petitioners herein, has been lifted.
WP(C) Nos.33267 & 33390/2023
In view of the above, nothing survives in these
writ petitions. Recording the above, these writ
petitions are disposed of. Pending interlocutory
applications, if any, in these writ petitions would
stand dismissed.
Sd/-
DINESH KUMAR SINGH
JUDGE
jg
WP(C) Nos.33267 & 33390/2023
APPENDIX OF WP(C) 33390/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE ORDER DATED 26.11.2019 PASSED BY
THE 1STRESPONDENT UNDER SEC 24 (4) IN
CONNECTION WITH SALE DEED 1456/2015 DATED
23.03.2015
Exhibit P1 A COPY OF THE ORDER DATED 26.11.2019 PASSED BY
THE 1ST RESPONDENT UNDER SEC 24 (4) IN
CONNECTION WITH SALE DEED 1328/2015 DATED
18.03.2015
Exhibit P1 B COPY OF THE ORDER DATED 26.11.2019 PASSED BY
THE 1ST RESPONDENT UNDER SEC 24 (4) IN
CONNECTION WITH SALE DEED 1501/2015 DATED
25.03.2015
Exhibit P1 C COPY OF THE ORDER DATED 26.11.2019 PASSED BY
THE 1ST RESPONDENT UNDER SEC 24 (4) IN
CONNECTION WITH SALE DEED 1500/2015 DATED
25.03.2015
Exhibit P1 D COPY OF THE ORDER DATED 26.11.2019 PASSED BY
THE 1ST RESPONDENT UNDER SEC 24 (4) IN
CONNECTION WITH SALE DEED 1404/2015 DATED
20.03.2015
Exhibit P1 E COPY OF THE ORDER DATED 26.11.2019 PASSED BY
THE 1ST RESPONDENT UNDER SEC 24 (4) IN
CONNECTION WITH SALE DEED 1764/2015 DATED
10.04.2015
Exhibit P2 COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED
26.11.2019 FOR THE PROPERTY PURCHASED VIDES
SALE DEED 1456/2015 DATED 23.03.2015
Exhibit P2 A COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED
WP(C) Nos.33267 & 33390/2023
26.11.2019 FOR THE PROPERTY PURCHASED VIDE
SALE DEED 1328/2015 DATED 18.03.2015
Exhibit P2 B COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED
26.11.2019 FOR THE PROPERTY PURCHASED VIDE
SALE DEED 1501/2015 DATED 25.03.2015
Exhibit P2 C COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED
26.11.2019 FOR THE PROPERTY PURCHASED VIDE
SALE DEED 1500/2015 DATED 25.03.2015
Exhibit P2 D COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED
26.11.2019 FOR THE PROPERTY PURCHASED VIDE
SALE DEED 1404/2015 DATED 20.03.2015
Exhibit P2 E COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED
26.11.2019 FOR THE PROPERTY PURCHASED VIDE
SALE DEED 1764/2015 DATED 10.04.2015
Exhibit P3 A COPY OF THE NOTIFICATION SO 3289 (E) DT.
25.10.2016
Exhibit P4 COPY OF THE JUDGEMENT IN WP(C) NO. 2577/2020,
WP(C) NO. 2590/2020, WP(C) NO. 2595/2020,
WP(C) NO. 2596/2020, WP(C) NO.2621/2020 &
WP(C) NO. 2627/2020 DATED 17.01.2023 OF THE
HON'BLE HIGH COURT OF KERALA IN THE CASE OF
THE PETITIONER
Exhibit P5 COPY OF THE REQUEST LETTER DATED 17.05.2023
FILED BY THE AUTHORIZED REPRESENTATIVE OF THE
PETITIONER TO THE 1ST RESPONDENT
Exhibit P6 COPY OF THE REPLY DATED 30.06.2023 BEARING
LETTER NO. ITBA/COM/F/17/2023-24/1054058848
(1) ISSUED BY THE ASST. COMMISSIONER OF INCOME
TAX (BENAMI PROHIBITION UNIT)
WP(C) Nos.33267 & 33390/2023
APPENDIX OF WP(C) 33267/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE ORDER DATED 26.11.2019 PASSED BY
THE 1STRESPONDENT UNDER SEC 24 (4) IN
CONNECTION WITH SALE DEED 1328/2015 DATED
18.03.2015
Exhibit P1 A COPY OF THE ORDER DATED 26.11.2019 PASSED BY
THE 1STRESPONDENT UNDER SEC 24 (4) IN
CONNECTION WITH SALE DEED 1404/2015 DATED
20.03.2015
Exhibit P1 B COPY OF THE ORDER DATED 26.11.2019 PASSED BY
THE 1ST RESPONDENT UNDER SEC 24 (4) IN
CONNECTION WITH SALE DEED 1764/2015 DATED
10.04.2015
Exhibit P1 C COPY OF THE ORDER DATED 26.11.2019 PASSED BY
THE 1ST RESPONDENT UNDER SEC 24 (4) IN
CONNECTION WITH SALE DEED 1501/2015 DATED
25.03.2015
Exhibit P1 D COPY OF THE ORDER DATED 26.11.2019 PASSED BY
THE 1ST RESPONDENT UNDER SEC 24 (4) IN
CONNECTION WITH SALE DEED 1500/2015 DATED
25.03.2015
Exhibit P1 E COPY OF THE ORDER DATED 26.11.2019 PASSED BY
THE 1ST RESPONDENT UNDER SEC 24 (4) IN
CONNECTION WITH SALE DEED 1456/2015 DATED
23.03.2015
Exhibit P2 COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED
26.11.2019 FOR THE PROPERTY PURCHASED VIDES
SALE DEED 1328/2015 DATED 18.03.2015
Exhibit P2 A COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED
26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE
WP(C) Nos.33267 & 33390/2023
DEED 1404/2015 DATED 20.03.2015
Exhibit P2 B COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED
26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE
DEED 1764/2015 DATED 10.04.2015
Exhibit P2 C COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED
26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE
DEED 1501/2015 DATED 25.03.2015
Exhibit P2 D COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED
26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE
DEED 1500/2015 DATED 25.03.2015
Exhibit P2 E COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED
26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE
DEED 1456/2015 DATED 23.03.2015
Exhibit P3 A COPY OF THE NOTIFICATION SO 3289 (E) DT.
25.10.2016
Exhibit P4 COPY OF THE JUDGEMENT DATED 17.01.2023 OF THE
HON'BLE HIGH COURT OF KERALA IN THE CASE OF THE
PETITIONER
Exhibit P4 A COPY OF THE JUDGMENT DATED 08.02.2023 IN WP (C)
4432 / 2020
Exhibit P5 COPY OF THE REQUEST LETTER DATED 17.05.2023
FILED BY THE AUTHORIZED REPRESENTATIVE OF THE
PETITIONER TO THE 1ST RESPONDENT
Exhibit P6 COPY OF THE REPLY DATED 30.06.2023 BEARING
LETTER NO. ITBA/COM/F/17/2023-24/1054057716 (1)
ISSUED BY THE ASST. COMMISSIONER OF INCOME TAX
(BENAMI PROHIBITION UNIT)
