Kerala High Court
Vajra Creations Private Limited vs Union Of India on 29 May, 2024
Author: P Gopinath
Bench: P Gopinath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 4500 OF 2021
PETITIONER:
M/S BLOSSOM GOLD COLLECTION P.LTD.
16/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT-673571, REPRESENTED BY ITS DIRECTOR
SRI.RAYAROTH ABDUL JALEEL.
BY ADVS.
K.P.ABDUL AZEES
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI-110001.
2 INCOME TAX SETTLEMENT COMMISSION ADDITIONAL BENCH,
CHENNAI, REPRESENTED BY ITS SECRETARY, SATGURU COMPLEX,
640, ANNA SALAI, NANDANAM, CHENNAI-600035.
3 ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE-673001.
BY ADVS.
SRI.P.K.RAVINDRANATHA MENON (SR.)
JOSE JOSEPH, SC, FOR INCOME TAX
SRI.T.C. KRISHNA, SR. PANEL COUNSEL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).7635/2021, 7727/2021 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7635 OF 2021
PETITIONER:
MALABAR GOLD PRIVATE LIMITED
16/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT-673 571. REPRESENTED BY ITS DIRECTOR, SRI.
ASHER O.
BY ADVS.
ARAVIND P DATAR (SR)(MADRAS)
SRI.K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI AND OTHERS
2 INCOME TAX SETTLEMENT COMMISSION ADDITIONAL
BENCH,CHENNAI, REPRESENTED BY ITS SECRETARY, SATGURU
COMPLEX, 640, ANNA SALAI, NANDANAM, CHENNAI-600035.
3 ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE-673001.
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7727 OF 2021
PETITIONER/S:
P.A.IBRAHIM HAJI
AGED 77 YEARS
14/436, NOORMAHAL, JOLLY NAGAR, PALLIKKERE (PO),
KASARGOD-671 316.
BY ADVS.
ARAVIND P. DATAR (SR.)
SRI.K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSADMARG, NEW DELHI-110001.
2 INCOEM TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI-600035.
3 ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE 11, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE-673 001.
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7771 OF 2021
PETITIONER/S:
GLISTEN GOLD COLLECTIONS PRIVATE LIMITED
16/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT - 673 571 REPRESENTED BY ITS DIRECTOR,
SRI.SHAREEJ VEERANKUTTY SAFIYA.
BY ADVS.
ARAVIND P.DATAR (SR)(MADRAS)
SRI.K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSADMARG, NEW DELHI-110 001.
2 INCOME TAX SETTLEMENT COMMISSION
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI-600 035.
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE - 673 001.
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7826 OF 2021
PETITIONER/S:
AL AHALI BUSINESS TRADE LINKS P LTD
16/501 M, MONTANA ESTATE, PERINGOLAM,
PAINGOTTUPURAM, CALICUT-673 571, REPRESENTED BY ITS
DIRECTOR, M.P.AHAMEED
BY ADVS.
ARAVIND P DATAR SENIOR ADVOCATE (MADRAS)
SRI.K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI AND OTHERS
2 INCOME TAX SETTLEMENT COMMISSION
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI-600 035.
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE - 673 001.
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 6
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7824 OF 2021
PETITIONER/S:
MALABAR RETNA MAHAL P.LTD.
16/501M,MONTANA ESTATE,PERINGOLAM,
PAINGOTTUPURAM,CALICUT-673571.
BY ADVS.
K.P.ABDUL AZEES
SHRI.AKHIL SURESH
SMT.T.ARCHANA
SMT.SHOBA ANNAMMA EAPEN
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE,MINISTRY OF FINANCE,3RD FLOOR,JEEVAN DEEP
BUILDING, SANSAD MARG,NEW DELHI AND OTHERS.
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI-600035.
3 ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE-673001.
BY ADVS.
P.K.RAVINDRANATHA MENON (SR.)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 7
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7878 OF 2021
PETITIONER/S:
MALABAR GOLD SUPERMARKET KANNURPRIVATE LIMITED
16/501M, MONTANE ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT - 673571, REPRESENTED BY ITS DIRECTOR, SRI.
ABDUL MAJEED MOZHANGAL.
BY ADVS.
ARAVIND P DATAR (SR.)
SRI.K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSADMARG, NEW DELHI AND OTHERS.
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI-600035.
3 ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE-673001.
BY ADV P.R.AJITH KUMAR, CGC
4 SRI.JOSE JOSEPH, SC, FOR INCOME TAX
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 8
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8006 OF 2021
PETITIONER/S:
MALABAR GOLD PALACE PRIVATE LIMITED
16/150M, MONTANA ESTATE, PERINGOLAM,PAINGOTTUPURAM,
CALICUT-673 571, REPRESENTED BY ITS DIRECTOR
SRI.AHAMMED BASHEER M.P.
BY ADVS.
K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MAGF, NEW DELHI AND OTHERS
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI-600035.
3 ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE-673 001
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 9
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7865 OF 2021
PETITIONER/S:
MALABAR BUSINESS CENTRE PRIVATE LIMITED
16/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CAICUT-673 571, REPRESENTED BY ITS DIRECTOR,
SRI.KANDAMBATH PUTHIYAPATH VEERANKUTTY
BY ADVS.
ARAVIND P DATAR (SR.)
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
SRI.K.P.ABDUL AZEES
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY,DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE,3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI ANDOTHERS
2 INCOME TAX SETTLEMENT COMMISSION ADDITIONAL BENCH,
CHENNAI REPRESENTED BY ITS SECRETARY, SATGURU
COMPLEX, 640, ANNA SALAI, NANDANAM CHENNAI-600 035.
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II, NEW ANNEX BUILDING MANANCHIRA
KOZHIKODE-673 001.
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 10
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7882 OF 2021
PETITIONER/S:
TRAVANCORE GOLD INDIA PRIVATE LIMITED
16/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT-673 571,REPRESENTED BY ITS DIRECTOR, SRI
ABDUL RAYAROTH ABDULJALLEL.
BY ADVS.
K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
1 UNION OF INDIA,
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI-110 001.
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAAI-600035.
3 ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE 11, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE-673 001.
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 11
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7872 OF 2021
PETITIONER/S:
M/S.UNITY JEWEL ARCADE P LTD
16/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT 673 571 REPRESENTED BY ITS DIRECTOR, SRI.
VEERAM KUTTY K.P.,
BY ADVS.
ARAVIND P DATAR (SR)
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
SRI.K.P.ABDUL AZEES
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING , SANSAD MARG, NEW DELHI 110 001.
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640 ANNA SALAI, NANDANAM
CHENNAIL 600035.
3 ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA ,
KOZHIKODE 673 001.
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 12
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7948 OF 2021
PETITIONER:
MALABAR INTERNATIONAL GOLD DESIGN PRIVATE LIMITED
16/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT-673 571. REPRESENTED BY ITS DIRECTOR,
SRI.RAYAROTH ABDULJALLEL
BY ADVS.
ARAVIND P DATAR
SRI.K.P.ABDUL AZEES
SHRI.AKHIL SURESH
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSADMARG, NEW DELHI-1110 001.
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI-600 35.
3 ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE 11, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE-673 001.
BY ADV P.R.AJITHKUMAR
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 13
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7892 OF 2021
PETITIONER/S:
MALABAR ORNAMENTS PVT LTD
16/501 M, MONTANA ESTATE, PERINGOLAM,
PAINGOTTUPURAM, CALICUT 673 571 REPRESENTED BY ITS
DIRECTOR, SRI SHAREEJ VEERANKUTTY SAFIYA
BY ADVS.
K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI.
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI., REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM CHENNAI 600 035
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE 673 001
BY ADV P.R.AJITH KUMAR, CGC
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 14
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8008 OF 2021
PETITIONER/S:
MALABAR CREATIONS PVT LTD
16/501M,MONTANA ESTATE,PERINGOLAM,
PAINGOTTUPURAM,CALICUT-673571, REPRESENTED BY ITS
DIRECTOR,SRI.AHAMMED BASHEER.M.P.
BY ADVS.
ARAVIND P.DATAR(SR.)
SRI.K.P.ABDUL AZEES
SHRI.AKHIL SURESH
SMT.T.ARCHANA
SMT.SHOBA ANNAMMA EAPEN
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE,MINISTRY OF FINANCE,3RD FLOOR,JEEVAN DEEP
BUILDING, SANSAD MARG,NEW DELHI-110001.
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH,CHENNAI,REPRESENTED BY ITS
SECRETARY,SATGURU COMPLEX,640,ANNA
SALAI,NANDANAM,CHENNAI-600035.
BY ADV P.R.AJITH KUMAR, CGC
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 15
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7945 OF 2021
PETITIONER/S:
EMERALD GOLD SOUK INDIA PRIVATE LIMITED
16/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT - 673 571 REPRESENTED BY ITS DIRECTOR,
SRI.RAYAROTH ABDUL JALEEL.
BY ADVS.
K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI - 110 001.
2 INCOME TAX SETTLEMENT COMMISSION
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI - 600 035.
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE-II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE - 673 001.
BY ADV P.R.AJITH KUMAR, CGC
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 16
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7947 OF 2021
PETITIONER/S:
MALABAR COCHIN ARCADE P LTD.
16/501 M, MONTANA ESTATE, PERINGOLAM,
PAINGOTTUPURAM, CALICUT - 673571, REPRESENTED BY ITS
DIRECTOR, SRI RAYOTH ABDUL JALEEL.
BY ADVS.
ARAVIND P DATAR (SR) (MADRAS)
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
SRI.K.P.ABDUL AZEES
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANC,E 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI - 110 001.
2 INCOME TAX SETTLEMENT COMMISSION
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI - 600035.
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE - 673 001.
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 17
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7895 OF 2021
PETITIONER/S:
MALABAR PRECIOUS JEWELS INDIA PRIVATE LIMITED
16/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT 673 571, REPRESENTED BY ITS DIRECTOR, SRI.
ABDUL MAJEED MOZHANGAL.
BY ADVS.
K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSADMARG, NEW DELHI AND OTHERS
INCOME TAX SETTLEMENT COMMISSION
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI - 600035.
ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE - 673 001.
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
SRI. JOSE JOSEPH (SC IT DEPT.)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 18
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7943 OF 2021
PETITIONER/S:
MALABAR COLLECTIONS PRIVATE LIMITED
16/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT - 673 571 REPRESENTED BY ITS DIRECTOR,
SHAREEJ VEERANKUTTY SAFIYA.
BY ADVS.
ARAVIND P DATAR (SR)
SRI.K.P.ABDUL AZEES
SHRI.AKHIL SURESH
SMT.T.ARCHANA
SMT.SHOBA ANNAMMA EAPEN
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI - 110 001.
2 INCOME TAX SETTLEMENT COMMISSION
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI - 600 035.
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE - 673 001.
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 19
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7884 OF 2021
PETITIONER:
GEHANA GOLD PALACE PRIVATE LIMITED
15/501M,MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT-673 571, REPRESENTED BY ITS DIRECTOR
SRI.AHAMMED BASHEER M.P.
BY ADVS.
ARAVIND P DATAR (SR.)
SRI.K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI AND OTHERS
2 INCOME TAX SETTLEMENT COMMISSION
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI - 600 035.
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE - 673 001.
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
SRI. JOSE JOSEPH (SC IT DEPT.)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 20
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7890 OF 2021
PETITIONER:
MALABAR GOLD JEWELS TIRUR P LTD.
16/150M,MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT-673 571, REPRESENTED BY ITS DIRECTOR,
SHRI.VEERANKUTTY.K.P.
BY ADVS.
ARAVIND P DATAR (SR.)
SMT.SHOBA ANNAMMA EAPEN
SRI.K.P.ABDUL AZEES
SMT.T.ARCHANA
SHRI.AKHIL SURESH
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE,MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI-110 001
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI-600 035
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE - 673 001.
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 21
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8058 OF 2021
PETITIONER:
SWARNA KAMAL JEWELS INDIA PRIVATE LIMITED
16/501M, MONTANA ESTATE, PERINGOLAM,
PAINGOTTUPURAM,CALICUT 673571 REPRESENTED BY ITS
DIRECTOR, SRI.RAYAROTH ABDUL JALEEL
BY ADVS.
ARAVIND P DATAR (SR.)
SRI.K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE,MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI-110 001
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI-600 035
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE - 673 001.
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 22
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8041 OF 2021
PETITIONER/S:
SHEEN GOLDEN JEWELS INDIA PRIVATE LIMITED
16/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT 673 571, REPRESENTED BY ITS DIRECTOR, SRI.
AHAMMED BASHEER MADATHUM PARAMBATH.
BY ADVS.
K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI 110 001.
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI-600035
3 ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE-673 001
BY ADV P.R.AJITHKUMAR
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 23
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7919 OF 2021
PETITIONER/S:
M/S LUSTER GOLD PALACE P LTD
16/501M, MONTANA ESTATE, PERINGOTTUPURAM, CALICUT-
673571. REPRESENTED BY ITS DIRECTOR, SRI. AHAMMED
BASHEER M.P.
BY ADVS.
ARAVIND P.DATAR (SR.)
SRI.K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSADMARG, NEW DELHI-110001.
2 INCOME TAX SETTLEMENT COMMISSION
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, , 640, ANNA SALAI,
NANDANAM, CHENNAI-600035.
3 ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE-II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE-673001.
BY ADV P.R.AJITHKUMAR
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 24
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7886 OF 2021
PETITIONER/S:
M/S. MALABAR DAZZLE INDIA PVT .
16/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT -673 571, REPRESENTED BY ITS DIRECTOR SRI.
AHAMMED BASHEER M P.
BY ADVS.
ARAVIND P DATAR (SR.)
SMT.SHOBA ANNAMMA EAPEN
SRI.K.P.ABDUL AZEES
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI-110 001.
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI-600 35.
3 ASSISTANT COMMISSIONER OF INCOME TAX.
CENTRAL CIRCLE 11, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE-673 001.
BY ADV SRI.GIRISH KUMAR.V., CGC
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 25
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7980 OF 2021
PETITIONER/S:
M/S. FORT IN INFRA GOLD COLLECTIONS LLP
16/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT 673 571, REPRESENTED BY ITS DESIGNATED
PARTNER, SRI.ABDUL JALEEL R.
BY ADVS.
ARAVIND P DATAR
SRI.K.P.ABDUL AZEES
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSADMARG, NEW DELHI - 110 001
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI - 600 035.
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE - 673 001.
BY ADV P.R.AJITH KUMAR, CGC
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 26
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7913 OF 2021
PETITIONER:
MALABAR KODUNGALLUR SONA BAAZAR P. LTD.
16/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT-673571, REPRESENTED BY ITS DIRECTOR, SRI.
AHAMMED BASHEER M.P.
BY ADVS.
ARAVIND P DATAR (SR.)
SRI.K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI-110001.
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI-600035.
3 ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE-673001.
BY ADV P.R.AJITHKUMAR
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 27
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 7911 OF 2021
PETITIONER:
AHAMMED BASHEER MADATHUPARAMBATH
AGED 58 YEARS
PARAKKAMBATH HOUSE,KATTUKULANGARA,
NELLIKKODE(P.O),PERINGOLAM,CALICUT-673016.
BY ADVS.
K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENTS:
UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY DEPARTMENT OF
REVENUE,MINISTRY OF FINANCE,3RD FLOOR,JEEVAN DEEP
BUILDING, SANSAD MARG,NEW DELHI AND OTHERS.
INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI-600035.
ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE-673001.
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 28
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8049 OF 2021
PETITIONER:
SRI. SHAMLAL MADATHUM PARAMBATH
AGED 39 YEARS
MONTANA PLAS, MONTANA ESTATES, PAINGOTTUPURAM
PERINGOLAM POST, KOZHIKODE KERALA 673 571
BY ADVS.
K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENTS:
1 UNION OF INDIA
XREPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI 110 001
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI 600 035
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II, NEW ANNEX BUILDING MANANCHIRA
KOZHIKODE 673 001
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 29
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8045 OF 2021
PETITIONER:
VEERANKUTTY K.P
AGED 70 YEARS
5/1912 , KADAMBATH HOUSE, ASHOKAPURAM, ST. VINCENT
COLONY ROAD, ERANHIPALAM (P.O), CALICUT-673 006
BY ADVS.
ARAVIND P DATAR (SR.)
SRI.K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI 110 001.
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI-600035
3 ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE-673 001
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 30
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8050 OF 2021
PETITIONER/S:
FAISAL ATHIKKOTTE
AGED 52 YEARS
27 1053,MALABAR PALACE,KALUVETTUKUZHIYIL, PUTHIYARA
POST,KOZHIKODE,KERALA-673016.
BY ADVS.
K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE,MINISTRY OF FINANCE,3RD FLOOR,JEEVAN DEEP
BUILDING, SANSAD MARG,NEW DELHI-110001.
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH,CHENNAI,REPRESENTED BY ITS
SECRETARY,SATGURU COMPLEX,640,ANNA SALAI,NANDANAM,
CHENNAI-600035.
3 ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE-II,NEW ANNEX BUILDING,
MANANCHIRA,KOZHIKODE-673001.
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 31
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8035 OF 2021
PETITIONER/S:
SRI K.P.SUBAIDA
AGED 62 YEARS
MONTANA PLAS, MONTANA ESTATES, PAINGOTTUPURAM,
PERINGOLAM - 673 571.
BY ADVS.
K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI - 110 001.
2 INCOME TAX SETTLEMENT COMMISSION
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI, NANDANAM,
CHENNAI - 600 035.
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE - 673 001.
BY ADV SHRI.P.VIJAYAKUMAR, ASG OF INDIA
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 32
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8053 OF 2021
PETITIONER/S:
SRI. ABDUL MAJEED MOZHANGAL
AGED 57 YEARS
MADATHUM PARAMBATH HOUSE,KARAYAD(P.O),
MEPPAYYUR,CALICUT-674524.
BY ADVS.
K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE,MINISTRY OF FINANCE,3RD FLOOR,JEEVAN DEEP
BUILDING, SANSAD MARG,NEW DELHI AND OTHERS.
2 INCOME TAX SETTLEMENT COMMISSION
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI - 600 035.
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE - 673 001.
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 33
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8060 OF 2021
PETITIONER/S:
SRI. NISHAD A. K.
AGED 50 YEARS
5/2697 H -5, MALABAR HILLS HOUSING COLONY, KP
CHANDRAN ROAD, PUTHYARA P. O., CALICUT - 673004.
BY ADVS.
ARAVIND P DATAR (SR.)
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI AND OTHERS.
2 INCOME TAX SETTLEMENT COMMISSION
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY TIS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI - 600035.
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE - 673 001.
BY ADV SRI.K.R.RAJKUMAR, C.G.C.
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 34
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8000 OF 2021
PETITIONER/S:
SRI.ASHER OTTAMOOCHIKKAL
AGED 52 YEARS
GREEN MIST. 12/3441, MONTANA ESTATES,
PAINGOTTUPURAM, PERINGOLAM 673 571
BY ADVS.
K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSADMARG, NEW DELHI 110 001
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI 600 035
3 ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE 673 001
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 35
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8056 OF 2021
PETITIONER/S:
SMT. ASHNI SHAMLAL
AGED 39 YEARS
MONTANA PLAS, MONTANA ESTATES, PAINGOTTUPURAM,
PERINGOLAM POST, KOZHIKODE KERALA, INDIA - 6 73571.
BY ADVS.
K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENTS:
UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI AND OTHERS.
INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI 600 035
ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE 673 001
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
BY ADV P.R.AJITH KUMAR, CGC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 36
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8022 OF 2021
PETITIONER/S:
ABDUL SALAM KANDAMPATH
AGED 61 YEARS
KIZHAKKEDATHU PARAMBA, MORIKKARA P.O, KAKKODI,
KOZHIKODE, KEERALA 673 611 KERALA INDIA
BY ADVS.
K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY , DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI 110 001
2 INCOME TAX SETTLEMENT COMMISSION
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI 600 035
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE 673 001
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 37
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8005 OF 2021
PETITIONER/S:
SRI.AHAMMAD MADATHUM PARAMBATH
AGED 64 YEARS
MONTANA PLAS, PERINGOLAM P.O., PAINGOTTUPURAM,
CALICUT 673 571.
BY ADVS.
K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI AND OTHERS.
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI 600035.
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II, NEW ANNEX BUILDING MANANCHIRA ,
KOZHIKODE 673 001.
BY ADV SRI.KRISHNADAS P.NAIR, CGC
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 38
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8037 OF 2021
PETITIONER/S:
M/S. RICHES JEWEL ARCADE LLP
16/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT-673 571, REPRESENTED BY ITS DESIGNATED
PARTNER, SRI. RAYAROTH ABDULJALLEL.
BY ADVS.
K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSADMARG, NEW DELHI AND OTHERS.
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI 600035.
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II, NEW ANNEX BUILDING MANANCHIRA ,
KOZHIKODE 673 001.
BY ADV SRI.B.RAMACHANDRAN, CGC
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 39
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8024 OF 2021
PETITIONER/S:
VAJRA CREATIONS PRIVATE LIMITED
16/501 M,MONTANA EASTATE , PERINGOLAM,
PAINGOTTUPURAM, CALICUT 673 571 REPRESENTED BY ITS
DIRECTOR, SRI AHAMMED BASHEER MADATHUMPARAMBATH
BY ADVS.
ARAVIND P DATAR (SR.)
SRI.K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI 110 001
2 INCOME TAX SETTLEMENT COMMISSION,
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI 600 035
3 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE II NEW ANNEX UILDING, MANANCHIRA,
KOZHIKODE 673 001
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 40
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8120 OF 2021
PETITIONER/S:
EMINENT JEWEL ARCADE P LTD
15/501M, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALICUT 673 571 REPRESENTED BY ITS DIRECTOR SHAREEJ
VEERANKUTTY SAFIYA.
BY ADVS.
ARAVIND P DATAR (SR.)
SRI.K.P.ABDUL AZEES
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING SANSAD MARG, NEW DELHI-110001.
2 INCOME TAX SETTLEMENT COMMISSION
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI-600 035.
3 ASSISTANT COMMISIONER OF INCOME TAX
CENTRE CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE-673 001.
SRI. JOSE JOSEPH (SC IT DEPT.)
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 41
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8127 OF 2021
PETITIONER/S:
MALABAR BUILDERS INDIA PRIVATE LIMITED
16/5010, MONTANA ESTATE, PERINGOLAM, PAINGOTTUPURAM,
CALUCUT-673571. REPRESENTED BY ITS DIRECTOR,
SRI.ABDUL YASHIR ADI RAJA.
BY ADVS.
ARAVIND P DATAR (SR)
SRI.K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSADMARG, NEW DELHI AND OTHERS.
2 INCOME TAX SETTLEMENT COMMISSION
ADDITIONAL BENCH, CHENNAI, REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX,-640, ANNA SALAI,
NANDANAM, CHENNAI-600035.
3 ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE-II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE-673001.
BY ADVS.
SRI.P.K.RAVINDRANATHA MENON (SR.)
JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 42
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 8122 OF 2021
PETITIONER/S:
ABDUL JALEEL RAYAROTH
AGED 54 YEARS
RAYAROTH HOUSE, ARIKULAM POST, MEPPAYYUR, KOZHIKODE
KERALA INDIA 673 322.
BY ADVS.
ARAVIND D. DATAR
SRI.K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SHRI.AKHIL SURESH
SMT.T.ARCHANA
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE FINANCE SECRETARY DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG, NEW DELHI 110 001.
2 INCOME TAX SETTLE SETTLEMENT COMMISSION,
ADDITION BENCH, CHENNAI , REPRESENTED BY ITS
SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI,
NANDANAM, CHENNAI 600035.
3 ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE II, NEW ANNEX BUILDING, MANANCHIRA,
KOZHIKODE 673 001.
BY ADVS.
SRI.P.K.RAVINDRANATHA MENON (SR.)
JOSE JOSEPH, SC, FOR INCOME TAX
SRI. T.C. KRISHNA (SR.PANEL COUNSEL)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).4500/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3W.P.(C)No.4500/2021 & conn.cases 43
JUDGMENT
[WP(C) Nos.4500/2021, 7635/2021, 7727/2021, 7771/2021, 7826/2021,
7824/2021, 7878/2021, 8006/2021, 7865/2021, 7882/2021, 7872/2021,
7948/2021, 7892/2021, 8008/2021, 7945/2021, 7947/2021, 7895/2021,
7943/2021, 7884/2021, 7890/2021, 8058/2021, 8041/2021, 7919/2021,
7886/2021, 7980/2021, 7913/2021, 7911/2021, 8049/2021, 8045/2021,
8050/2021, 8035/2021, 8053/2021, 8060/2021, 8000/2021, 8056/2021,
8022/2021, 8005/2021, 8037/2021, 8024/2021, 8120/2021, 8127/2021,
8122/2021]
--------------
The learned counsel for the petitioners submits that the writ
petitions may be dismissed as not pressed.
Accordingly, the writ petitions are dismissed as not pressed,
leaving open all contentions and reserving the right to file a writ petition,
if so advised.
GOPINATH P.
JUDGE
acd
