Kerala High Court
P. Premkumar vs Principal Chief Commissioner Of Income ... on 11 September, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:69268
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. 28671 OF 2024
PETITIONER:
P. PREMKUMAR,
AGED 65 YEARS
'LAKSHMI', K.K. VISWANATHAN ROAD, KARUVELIPPADY,
COCHIN, PIN - 682 005.
BY ADVS.
S.PARVATHI
NIKITHA SUSAN PAULSON
UTHARA ASOKAN
ANAND GEO
K.I.MAYANKUTTY MATHER (SR.)
RESPONDENTS:
1 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,
AAYAKAR BHAVAN, OLD RAILWAY STATION ROAD,
ERNAKULAM, KOCHI, PIN - 682 018.
2 THE INCOME TAX OFFICER,
WARD NC 2(5), C.R. BUILDINGS, I.S.PRESS ROAD,
ERNAKULAM NORTH P.O, ERNAKULAM, KOCHI,
PIN - 682 018.
3 TAX RECOVERY OFFICER,
INCOME TAX RANGE I, ERNAKULAM NORTH P.O,
ERNAKULAM, KOCHI, PIN - 682 018.
WP(C) NO. 28671 OF 2024
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2024:KER:69268
4 SUB-REGISTRAR,
OFFICE OF THE SUB-REGISTRAR, KOCHI,
MATTANCHERRY P.O., KOCHI, PIN - 682 002.
BY SRI.CYRIAC TOM, SC
SRI.JOSE JOSEPH, SR.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. 28671 OF 2024
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2024:KER:69268
JUDGMENT
The petitioner has approached this Court being aggrieved
by the fact that certain immovable properties belonging to the
petitioner have been attached in exercise of the power conferred on
the 3rd respondent under the provisions contained in the second
schedule to the Income Tax Act, 1961.
2. When this matter is taken up for consideration
today, the learned Standing Counsel for the Income Tax Department
submits that the attachment will be lifted by passing necessary
orders, within a period of two weeks from today.
In the light of the above submission, it is not necessary for
this Court to consider the writ petition on merits and the writ
petition is closed, recording the submission that the attachment,
which is impugned in the present writ petition, will be lifted within a
period of two weeks from today. Considering the apprehension
expressed by the learned Senior Counsel appearing for the petitioner
that unless the lifting of attachment is duly communicated to the
Registering Authorities (4th respondent) the petitioner will be put to
further difficulties, it is also directed that immediately on orders
WP(C) NO. 28671 OF 2024
2024:KER:69268
being passed lifting the attachment, the same shall also be
communicated to the 4th respondent.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) NO. 28671 OF 2024
2024:KER:69268
APPENDIX OF WP(C) 28671/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ENCUMBRANCE CERTIFICATE
DATED 07.08.2019 OBTAINED BY THE
PETITIONER
Exhibit P1(a) TRUE COPY OF THE ENCUMBRANCE CERTIFICATE
DATED 09.08.2024 OBTAINED BY THE
PETITIONER
Exhibit P2 TRUE COPY OF THE ORDER OF THE TRIBUNAL
DATED 4.6.2008 IN I.T.A. NO. 25/2007
Exhibit P3 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE
COURT DATED 01.07.2009 IN WP(C) NO.
Exhibit P4 TRUE COPY OF THE JUDGMENT DATED
20.10.2017 IN ITA NO. 419/2009
Exhibit P5 TRUE COPY OF THE JUDGMENT DATED
20.10.2017 IN WA NO. 1547/2009 PASSED BY
THIS HON'BLE COURT
Exhibit P6 TRUE COPY OF THE ORDER DATED 17.11.2021
DISMISSING THE SLP (C) NO. 29884/2018
Exhibit P6(a) TRUE COPY OF THE CASE STATUS SHOWING THE
DETAILS OF SLP (C) NO. 29884/2018
OBTAINED FROM THE OFFICIAL WEBSITE OF THE
HON'BLE SUPREME COURT
Exhibit P7 TRUE COPY OF THE REPRESENTATION DATED
25.02.2022 SUBMITTED BY THE PETITIONER
BEFORE THE 3RD RESPONDENT
Exhibit P7(a) TRUE COPY OF THE REPRESENTATION DATED
01.03.2022 SUBMITTED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT
Exhibit P7(b) TRUE COPY OF THE REPRESENTATION DATED
16.03.2022 SUBMITTED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT
