G.PRADEEP KUMAR V. PRINCIPAL COMMISSIONER OF INCOME TAX

WP(C)/7826/2022

AI Insights

The case involves G. Pradeep Kumar, the Managing Partner of M/s. Rajan Jewellery, who filed a writ petition against the Principal Commissioner of Income Tax, Kochi, and the State Bank of India, Thiruvalla. The petitioner sought to direct the 1st respondent to keep in abeyance all proceedings following Ext.P4 until he could access records and documents held by the 2nd respondent due to a SARFAESI proceeding. The court initially granted an interim order allowing the petitioner access to the records under supervision, which was complied with by the 2nd respondent. Consequently, the court disposed of the petition, permitting the petitioner to file objections to Ext.P4, which the 1st respondent must consider and decide within the stipulated time.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 751334 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 15-06-2022
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P K MENON; JOSE JOSEPH
• Assessee Lawyers: SADCHITH KURUP; C P ANIL RAJ
• Keywords: Access to records; Income Tax; Writ petition; SARFAESI proceeding

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH WEDNESDAY, THE 15TH DAY OF JUNE 2022 / 25TH JYAISHTA, 1944 WP(C) NO. 7826 OF 2022 PETITIONER G.PRADEEP KUMAR AGED 52 YEARS S/O. LATE K.V. GOPALAN ACHARI, VIJAYAPURATH HOUSE, KAVUMBHAGOM P.O, THIRUVALLA, PIN - 689102. BY ADVS. SADCHITH.P.KURUP C.P.ANIL RAJ RESPONDENTS: 1 PRINCIPAL COMMISSIONER OF INCOME TAX OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI - 682001. 2 STATE BANK OF INDIA THIRUVALLA MAIN BRANCH, M.C. ROAD, THIRUVALLA, PATHANAMTHITTA - 689101, REPRESENTED BY ITS BRANCH MANAGER. BY ADVS. P.K.RAVINDRANATHA MENON (SR.) JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.7826 of 2022 : 2 : J U D G M E N T Dated this the 15th day of June, 2022 The petitioner, who is the Managing Partner of M/s. Rajan Jewellery, has filed the writ petition, seeking to direct the 1st respondent to keep in abeyance all further proceedings pursuant to Ext.P4, until such time the petitioner is able to have access to the records, computer system and books of account kept in the custody of the 2nd respondent. 2. The petitioner states that in a SARFAESI proceeding, the 2nd respondent- Bank took possession of the office and all official records of the petitioner. Therefore, the petitioner could not file objection to Ext.P4 notice issued by the Officer of the Principal Commissioner of Income Tax, Kochi, Income Tax Department. In such circumstances, the petitioner has approached this Court. W.P.(C) No.7826 of 2022 : 3 : 3. When the writ petition came up for consideration on 09.03.2022, this Court passed the following interim order: “Sri Jose Joseph takes notice for the 1st respondent. Sri. Jithesh Menon takes notice for the 2nd respondent. Since I am prima facie satisfied that the time stipulated for production of details is not sufficient in the peculiar nature of the circumstances that arises in the case, the consideration of the proceedings pursuant to Ext.P4 and Ext.P5 ought to be kept in abeyance for a period of 4 weeks. In the meantime, in order to make available the required details to the 1st respondent, the 2nd respondent shall grant access to the petitioner under proper supervision to take records/copies of the documents to be produced before the 1st respondent. The permission for such access shall be granted within a period of 2 weeks from the date of receipt of a copy of this order.” 4. The Standing Counsel for the 2nd respondent-Bank submits that pursuant to the interim order, the petitioner was given access to the official records. In view of the said development, the petitioner can very well file objections on Ext.P4 and such objections can be considered by the Office of the Principal Commissioner of Income Tax, in accordance with law. In the afore facts and circumstances of the case, the writ petition is disposed of, permitting the petitioner to file his objections on Ext.P4, within a period of two weeks. The 1st W.P.(C) No.7826 of 2022 : 4 : respondent shall pass orders pursuant thereto, within a further period of one month. Sd/- N. NAGARESH, JUDGE smm/20.06.2022 W.P.(C) No.7826 of 2022 : 5 : APPENDIX OF WP(C) 7826/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF THE JUDGMENT DATED 13.12.2019 PASSED BY THIS HONOURABLE COURT IN CON.CASE NO.1848/2019 IN WPC 4561/2019. Exhibit P2 COPY OF LETTER DATED 19.01.2022 ISSUED BY 2ND RESPONDENT TO PETITIONER. Exhibit P3 COPY OF LETTER DATED 19.02.2022 GIVEN BY PETITIONER TO 2ND RESPONDENT BANK. Exhibit P4 COPY OF NOTICE DATED 21.02.2022 ISSUED BY 1ST RESPONDENT TO THE PETITIONER. Exhibit P5 COPY OF NOTICE DATED 22.02.22 ISSUED BY 1ST RESPONDENT TO THE PETITIONER. Exhibit P6 COPY OF LETTER DATED 03.03.2022 GIVEN BY THE PETITIONER TO THE 1ST RESPONDENT. Exhibit P7 COPY OF LETTER DATED 5.3.2022 GIVEN BY THE PETITIONER TO THE 2ND RESPONDENT. Exhibit P8 COPY OF REPLY DATED 7.3.2022 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. "