AI Insights
The case involves multiple writ petitions filed by various petitioners against the Union of India and other respondents concerning issues related to the Income Tax Settlement Commission and the Assistant Commissioner of Income Tax. The petitions were heard together and decided on the same day. The petitioners, represented by different advocates, chose not to press their petitions, leading to the dismissal of all petitions without further adjudication on the merits.
Appeal Details
Counselvise Citation
[2024] 140 COUNSELVISE.COM (IT) 816281 (HC-KERALA)
Assessee PAN
Bench
Appeal Number
CRN Number
Appellant
Respondent
Appeal Type
Others
Pronouncement Date
29-05-2024
Assessment Year
misc
Judgement Text
"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. 4 BY ADV P.R.AJITH KUMAR, CGC 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 "
Other Referred Cases
-
Laws Referred To
-
Tax Holiday Secrets for Startups
₹0
360 Brand Audit (30 mins)
₹299
1:1 Consultation on Tax Litigation
₹1
Early Retirement Letter
₹0
No Objection Letter for Use of Property – Partnership Firm
₹0
Residency Rules: Income Tax Act, 1961 vs Income Tax Bill, 2025 — A Subtle Yet Significant Shift!
Team Counselvise - February 18, 2026
Minimum Alternate Tax (MAT): Comprehensive Overview and Key Changes under Finance Bill, 2026
Team Counselvise - February 06, 2026
Why Lacoste Won a 20-Year Trademark Battle Against Crocodile ?
Team Counselvise - March 10, 2026