V.M. Mathai vs Union Of India
2024 Latest Caselaw 27250 Ker

Citation : 2024 Latest Caselaw 27250 Ker
Judgement Date : 11 September, 2024

Kerala High Court

V.M. Mathai vs Union Of India on 11 September, 2024

Author: P Gopinath

Bench: P Gopinath

                                                       2024:KER:69203

             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                              PRESENT

              THE HONOURABLE MR. JUSTICE GOPINATH P.

   WEDNESDAY, THE 11TH DAY OF SEPTEMBER 2024 / 20TH BHADRA, 1946

                      WP(C) NO. 20009 OF 2021

PETITIONER:
           V.M. MATHAI,
           AGED 63 YEARS
           VEMBILLIL HOUSE, PALACE GARDEN, MANIMALA ROAD,
           EDAPPALLY, KOCHI-682 024.

          BY ADVS.
          SUKUMAR NAINAN OOMMEN
          SHERRY SAMUEL OOMMEN
          NIDHI JACOB
          NITISH SATHESH SHENOY


RESPONDENTS:
     1     UNION OF INDIA,
           REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE,
           ROOM NO. 46, NORTH BLOCK, NEW DELHI-110 001.

    2     THE PRINCIPAL COMMISSIONER OF INCOME TAX,
          DESIGNATED AUTHORITY, VIVAD SE VISHWAS SCHEME, CENTRAL
          REVENUE BUILDING, IS PRESS ROAD, KOCHI-682 018.

    3     TAX RECOVERY OFFICER,
          OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME-TAX,
          CENTRAL REVENUE BUILDING, IS PRESS ROAD,
          KOCHI-682 018.

          BY ADVS.
          SRI.NAVANEETH.N.NATH
          SRI.CHRISTOPHER ABRAHAM,SC

     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD          ON
11.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 20009 OF 2021

                                   2


                                                       2024:KER:69203
                             JUDGMENT

The learned counsel for the petitioner submits that the

petitioner may be permitted to withdraw the writ petition, reserving

the liberty of the petitioner to file a fresh writ petition challenging

Exts.P4 and P17.

2. Heard the learned Standing Counsel for the

Income Tax Department also.

In the light of the submission made by the learned counsel

for the petitioner, the writ petition is dismissed as withdrawn,

leaving open all contentions raised and reserving the liberty of the

petitioner to challenge Exts.P4 and P17 by filing a fresh writ petition.

Sd/-

GOPINATH P. JUDGE DK WP(C) NO. 20009 OF 2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE SUMMONS RECEIVED BY THE PETITIONER FROM THE SPECIAL JUDGE

DATED 26.04.2021.

Exhibit P2 TRUE COPY OF THE MEDICAL CERTIFICATES EVIDENCING THE HEALTH CONDITION OF THE PETITIONER AND HIS SPOUSE.

Exhibit P3 (COLLY) TRUE COPY OF THE NOTICE BEARING REFERENCE NUMBER TR 70/02-03 AND TR 71/02-03 DATED 26.12.2002 ISSUED BY THE 3RD RESPONDENT.

Exhibit P4 TRUE COPY OF THE ORDER OF ATTACHMENT DATED 13.01.2003 ISSUED BY THE 3RD RESPONDENT.

Exhibit P5 TRUE COPY OF THE LETTER DATED 10.04.2013 SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT ALONG WITH THE TRANSLATED COPY.

Exhibit P6 TRUE COPY OF THE NOTICE DATED 10.12.2015 ISSUED BY THE OFFICE OF THE TAX RECOVERY OFFICER.

Exhibit P7 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN W.P.C NO. 18551 OF 2017 DATED 12.07.2017.

Exhibit P8 TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT UNDER SECTION 220 (2A) OF THE ACT DATED 22.09.2017.

Exhibit P9 TRUE COPY OF THE LETTER FORM THE 3RD RESPONDENT DATED 11.12.2017.

Exhibit P10 TRUE COPY OF THE VVS ACT INTRODUCED PURSUANT TO THE VVS SCHEME.

WP(C) NO. 20009 OF 2021

2024:KER:69203 Exhibit P11 TRUE COPY OF THE LETTER DATED 13.10.2020 FILED BEFORE THE 2ND RESPONDENT WITHOUT ANNEXURES

Exhibit P11A TRUE COPY OF THE FORM-1 DECLARATION FORM EVIDENCING NON-ALLOCATION OF BALANCE LIABILITY TO PAN ABGPM7893J.

Exhibit P12 TRUE COPY OF THE REMINDER LETTER DATED 29.10.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

Exhibit P13 TRUE COPY OF THE REMINDER LETTER DATED 21.05.2021 FILED BY THE PETITIONER BFEORE THE 2ND RESPONDENT.

Exhibit P14 TRUE COPY OF THE PRESS RELEASE DATED 29.08.2021 ISSUED BY MINISTRY OF FINANCE.

Exhibit P15 TRUE COPY OF THE NOTIFICATION NO.

94/2021 DATED 31.08.2021 ISSUED BY THE 1ST RESPONDENT.

Exhibit P16 TRUE COPY OF THE LETTER DATED 05.10.2020 FILED BY THE PETITIONER SEEKING LIFTING OF ATTACHMENT.

Exhibit P17 TRUE COPY OF REJECTION LETTER DATED 27.11.2020 ISSUED BY THE 3RD RESPONDENT.

Exhibit P18 A COPY OF THE COMPLAINT FILED BY THE PETITIONER BEFORE THE SUB-INSPECTOR, NORTH POLICE STATION, ERNAKULAM ON 06.05.2021 ALONG WITH THE ENGLISH TRANSLATED VERSION.

Exhibit P19 A TRUE COPY OF THE JUDGMENT OF THE HON'BLE KARNATAKA HIGH COURT IN K VENKATESH DUTT VS. TAX RECOVERY OFFICER, RANGE 7, BENGALURU (2016) 75 TAXMANN.COM 144.

WP(C) NO. 20009 OF 2021

2024:KER:69203 Exhibit P20 JUDGMENT OF HON'BLE HIGH COURT OF MADRAS IN NOORUDIN VS. TAX RECOVERY OFFICER (2002) 121 TAXMAN 10 (MADRAS).

Exhibit P21 TRUE COPY OF THE MEDICAL REPORT/DISCHARGE SUMMARY ISSUED BY LISSIE HOSPITAL, ERNAKULAM DATED 26.10.2022

Exhibit P22 TRUE COPY OF THE MEDICAL REPORT/DISCHARGE SUMMARY ISSUED BY LISSIE HOSPITAL, ERNAKULAM DATED 06.05.2022 IN RESPECT OF MS RUBY MATHAI

Exhibit P23 COPY OF THE ORDER PASSED BY PCIT U/S 220(2A) OF INCOME TAX ACT DATED 12.09.2023

Exhibit P24 TRUE COPY OF THE ORDER PASSED BY PCIT U/S 220(2A) OF THE ACT DATED 29.11.2023