Kerala High Court
Muhammed Shameer vs Assistant Commissioner Of Income Tax on 10 May, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
WP(C) No.17460/2024 1/4 Order Date : 10-05-2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
Friday, the 10th day of May 2024 / 20th Vaisakha, 1946
WP(C) NO. 17460 OF 2024
PETITIONER(S)
1. MUHAMMED SHAMEER, AGED 32 YEARS, S/O. MAMMU, VATTOTH HOUSE,
KALARANTHIRI, MANIPURAM P.O., VAVAD, KOZHIKODE, PIN - 673572
2. SMT.SABEENA, AGED 50 YEARS, W/O. AZEEZ, THEKKAYIL HOUSE,
CHETHUKADAVU, KUNNAMANGALAM, PERINGOLAM, KOZHIKODE, PIN - 673571
3. MUHAMMED SUHAIB P.C, AGED 31 YEARS, S/O. ABDUL MAJEED, CHOLAKKARA
HOUSE, PUTHUR, KOZHIKODE, PIN - 673572
4. MUHAMMED FAIQUE, AGED 33 YEARS, S/O. MUHAMMED BASHEER, PUZHANKARA
HOUSE, KOZHIKODE, PIN - 673572
RESPONDENT(S)
1. ASSISTANT COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, NORTH BLOCK,
NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN - 673001
2. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) CENTRAL REVENUE
BUILDING, IS PRESS ROAD, KOCHI, PIN - 682018
3. INCOME TAX DEPARTMENT ,REPRESENTED BY THE DEPUTY DIRECTOR OF INCOME
TAX (INV)--II, 8TH FLOOR, AYAKAR BHAWAN, KOZHIKODE, PIN - 673001
4. SUB TREASURY OFFICER, OFFICER OF THE SUB TREASURY OFFICE,NILAMBUR,
PIN - 679323
5. STATE OF KERALA, REPRESENTED BY GOVERNMENT PLEADER,HIGH COURT OF
KERALA, PIN - 682031
Writ Petition (Civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to pass interim orders: A: lifting attachment of petitioners' bank
accounts pending disposal of this writ petition: B: staying all further
proceedings pursuant to Exts. P-9 to P-23 pending disposal of this Writ
Petition.
This petition coming on for orders upon perusing the petition and
the affidavit filed in support of WP(C) and upon hearing the arguments of
M/S.BONNY BENNY, BEJOY JOSEPH P.J., THASLEENA.K.K. & P.RAGHUNATHAN,
Advocates for the petitioners, the court passed the following:
WP(C) No.17460/2024 2/4 Order Date : 10-05-2024
MURALI PURUSHOTHAMAN, J.
----------------------------------------
W.P.(C). No. 17460 of 2024
-----------------------------------------------------
Dated this the 10th day of May, 2024
ORDER
Admit.
Learned Standing Counsel takes notice for
respondents 1 to 3. Learned Government Pleader takes
notice for respondents 4 and 5.
Post on 06.06.2024 along with the WP (C) No. 9607
of 2024. Till such time, proceedings pursuant to Exts.
P9 to P23 shall be deferred.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
SK
WP(C) No.17460/2024 3/4 Order Date : 10-05-2024
APPENDIX OF WP(C) 17460/2024
Exhibit P1 THE PHOTOSTAT COPY OF THE JUDGMENT OF THIS HON'BLE
COURT IN CRL.MC 5034/23 DATED 26.09.2023
Exhibit P2 THE PHOTOSTAT COPY OF THE JUDGMENT IN SLP (CRL.)
Exhibit P3 10. THE PHOTOSTAT COPY OF THE ORDER IN
CRL.M.C.NO.5591/2022 DATED 21.12.2023
Exhibit P4 THE TRUE COPY OF THE OFFICIAL MEMORANDUM DATED
12.01.2024 BY THE JUDICIAL FIRST-CLASS MAGISTRATE
Exhibit P5 THE TRUE COPY OF THE OFFICIAL MEMORANDUM DATED
30.01.2024 BY THE JUDICIAL FIRST-CLASS MAGISTRATE
Exhibit P6 THE TRUE COPY OF THE NOTICE U/S 133(6) OF THE IT
ACT,1961 TO THE SUB TREASURY NILAMBUR BY THE DDIT/ADIT
(INV) 1, KOZHIKODE DATED 20.02.2024
Exhibit P7 13. THE TRUE COPY OF DIN & ORDER NO.
ITBA/COM/F/17/2023-24/1061264297(1) DT. 21.02.2024 U/S
281B OF THE ACT ISSUED TO MUHAMMED SHAMEER
Exhibit P8 TRUE COPY OF DIN & ORDER NO.
ITBA/COM/F/17/2023-24/1061267488(1) DT. 21.02.2024 U/S
281B OF THE ACT ISSUED TO SABEENA
Exhibit P9 14. THE TRUE COPY OF NOTICES NO.
ITBA/AST/S/148_1/2023-24/1061070125(1) U/S 148 DT.
17.02.2024 FOR AYS. 2020.21 TO 2023.24 IN THE CASE OF
FIRST PETITIONER
Exhibit P10 THE TRUE COPY OF NOTICES
NO.ITBA/AST/S/148_1/2023-24/1061070146(1) U/S 148 DT.
17.02.2024 FOR AYS. 2020.21 TO 2023.24 IN THE CASE OF
FIRST PETITIONER
Exhibit P11 TRUE COPY OF NOTICES
NO.ITBA/AST/S/148_1/2023-24/1061070145(1) U/S 148 DT.
17.02.2024 FOR AYS. 2020.21 TO 2023.24 IN THE CASE OF
FIRST PETITIONER
Exhibit P12 THE TRUE COPY OF NOTICE
NO.ITBA/AST/S/148_1/2023-24/1061070143(1) U/S 148 DT.
17.02.2024 FOR AYS. 2020.21 TO 2023.24 IN THE CASE OF
FIRST PETITIONER
Exhibit P13 THE TRUE COPY OF NOTICE NO.
ITBA/AST/S/148_1/2023-24/1061280105(1) U/S 148 DT.
21.02.2024 FOR AYS. 2020.21 TO 2023.24 IN THE CASE OF
SECOND PETITIONER
Exhibit P14 THE TRUE COPY OF NOTICE NO.
ITBA/AST/S/148_1/2023-24/1061280108(1) U/S 148 DT.
21.02.2024 FOR AYS. 2020.21 TO 2023.24 IN THE CASE OF
SECOND PETITIONER
Exhibit P15 THE TRUE COPY OF NOTICES
NO.ITBA/AST/S/148_1/2023-24/1061280098(1) U/S 148 DT.
21.02.2024 FOR AYS. 2020.21 TO 2023.24 IN THE CASE OF
SECOND PETITIONER
Exhibit P16 TRUE COPY OF NOTICES
NO.ITBA/AST/S/148_1/2023-24/1061280099(1) U/S 148 DT.
21.02.2024 FOR AYS. 2020.21 TO 2023.24 IN THE CASE OF
SECOND PETITIONER
WP(C) No.17460/2024 4/4 Order Date : 10-05-2024
Exhibit P17 THE TRUE COPY OF NOTICE NO.
ITBA/AST/S/148_1/2023-24/1061070093(1) U/S 148 DT.
17.02.2024 FOR AYS. 2020.21 TO 2023.24 IN THE CASE OF
THIRD PETITIONER
Exhibit P18 THE TRUE COPY OF NOTICE NO.
ITBA/AST/S/148_1/2023-24/1061070095(1) U/S 148 DT.
17.02.2024 FOR AYS. 2020.21 TO 2023.24 IN THE CASE OF
THIRD PETITIONER
Exhibit P19 THE TRUE COPY OF NOTICES
NO.ITBA/AST/S/148_1/2023-24/1061070096(1) U/S 148 DT.
17.02.2024 FOR AYS. 2020.21 TO 2023.24 IN THE CASE OF
THIRD PETITIONER
Exhibit P20 THE TRUE COPY OF NOTICES
NO.ITBA/AST/S/148_1/2023-24/1061070097(1) U/S 148 DT.
17.02.2024 FOR AYS. 2020.21 TO 2023.24 IN THE CASE OF
THIRD PETITIONER
Exhibit P21 TRUE COPY OF NOTICE NO.
ITBA/AST/S/148_1/2023-24/1061070214(1) U/S 148 DT.
17.02.2024 FOR AYS. 2020.21 TO 2023.24 IN THE CASE OF
FOURTH PETITIONER
Exhibit P22 THE TRUE COPY OF NOTICE NO.
ITBA/AST/S/148_1/2023-24/1061070211(1) U/S 148 DT.
17.02.2024 FOR AYS. 2020.21 TO 2023.24 IN THE CASE OF
FOURTH PETITIONER
Exhibit P23 TRUE COPY OF NOTICES NO.
ITBA/AST/S/148_1/2023-24/1061070208(1) U/S 148 DT.
17.02.2024 FOR AYS. 2020.21 TO 2023.24 IN THE CASE OF
FOURTH PETITIONER
Exhibit P24 THE TRUE COPY OF THE ORDER IN WPC NO.9607/2024 DATED
3.05.2024
