Sri .Cholakkal Mayan Kutty vs Union Of India, Represented By Its ...
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Kerala High Court

Sri .Cholakkal Mayan Kutty vs Union Of India, Represented By Its ... on 28 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

WP(C) No.2496/2024                        1/3                         Order Date : 28-05-2024

                        IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                        PRESENT
                     THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
              Tuesday, the 28th day of May 2024 / 7th Jyaishta, 1946
                              WP(C) NO. 2496 OF 2024
   PETITIONER(S)

          SRI.CHOLAKKAL MAYAN KUTTY, AGED 68 YEARS, 16/333 CHOLAKKAL HOUSE,
          DOWNHILL P O,MALAPPURAM, PIN - 676519

   RESPONDENT(S)

      1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,
         MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001
      2. INTERIM BOARD FOR SETTLEMENT, IBS-2 LOK NAYAK BHAWAN, KHAN
         MARKET,NEW DELHI, PIN - 110003
      3. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE II, NEW
         ANNEX BUILDING, MANANCHIRA,KOZHIKODE, PIN - 673001

        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 issue orders to entertain the application for settlement of
   cases under Section 245 C read with Section 245D of the Income Tax Act on
   merit.
        This petition again coming on for orders upon perusing the petition
   and the affidavit filed in support of WP(C) and this Court's order dated
   23/01/2024 and upon hearing the arguments of M/S. ANIL D. NAIR (SENIOR)
   along with TELMA RAJU & ADITYA UNNIKRISHNAN, Advocates for the petitioner
   and of M/S.NAVANEETH.N.NATH, CENTRAL GOVERNMENT COUNSEL & SUSIE B
   VARGHESE, Advocates for the Respondents, the court passed the following:
 WP(C) No.2496/2024                      2/3                        Order Date : 28-05-2024




                         MURALI PURUSHOTHAMAN, J.
                       ---------------------------------------------
                        W.P (C) Nos.2017 & 2496 of 2024
                      ----------------------------------------------
                      Dated this the 28th day of May, 2024


                                     O R D E R

Await the judgment of the Hon'ble Supreme Court

referred to in the order dated 21.02.2024.

Post on 31.07.2024.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SRJ WP(C) No.2496/2024 3/3 Order Date : 28-05-2024

APPENDIX OF WP(C) 2496/2024 Exhibit P1 THE COPY OF THE NOTICES FOR THE YEARS 2013-14 TO 2018-19 UNDER SECTION 153C OF THE INCOME TAX ACT DATED 12/02/2021 Exhibit P2 THE COPY OF INTERIM ORDER IN WRIT PETITION NO 8019/2021 DATED 26/03/2021 Exhibit P3 THE COPY OF THE APPLICATION DATED 26/03/2021 Exhibit P4 THE COPY OF NOTIFICATION NO 10/2021 DATED 27/02/2021 Exhibit P5 THE COPY OF PRESS RELEASE DATED 07/09/2021 ISSUED BY FIRST RESPONDENT Exhibit P6 THE COPY OF ORDER NO F. NO.299/22/2021-DIR (INV.III)/174 DATED 28/09/2021 Exhibit P7 THE COPY OF THE ORDER UNDER SECTION 245D (4) OF THE INCOME TAX ACT DATED 15/12/2023 PASSED BY THE SECOND RESPONDENT Exhibit P8 THE COPY OF JUDGEMENT OF HON'BLE MADRAS HIGH COURT IN WRIT PETITION NO 13455 OF 2021 DATED 17/11/2023 (M/S JAIN METAL ROLLING MILLS VS. UNION OF INDIA[MANU/TN/6417/2023] Exhibit P9 THE COPY OF THE JUDGEMENT IN WRIT PETITION NO 28785/2023 DATED 19/12/2023 AND CONNECTED CASES