Irfan A.K. V. The Union of India, Income Tax Department and State of Kerala and The Deputy Director of Income Tax (Investigation) - I, Income Tax Department and Principal Director of Income Tax (Investigation) Kochi

WP(Crl.)/659/2023

AI Insights

The petitioner, Irfan A.K., filed a Writ Petition (Crl.) against the order/judgment of the Judicial Magistrate of First Class -I, Kozhikode, concerning the Income Tax Department's actions. The petitioner sought a writ of mandamus to direct the respondents to deposit a specific amount before the Jurisdictional Magistrate Court, disregarding the pendency of assessment proceedings. The case also involved requests for the court to direct the magistrate to consider a future application for the release of seized amounts in a timely manner and to dispense with the requirement of filing true English translations of exhibits. The High Court of Kerala, after reviewing the case and the related Crl.M.C.No.7793/2023, decided that the issues raised by the petitioner were adequately addressed in the previous ruling, leading to the disposal of this petition.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 810789 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-10-2023
• Assessment Year: misc
• Other Referred Cases: Crl.M.C.No.7793/2023, CRL.MP. NO. 573/2022, CRL.M.P. NO. 2169 OF 2022, CRL.MC NO. 8195 OF 2017, CRL.R.P. NO. 51 OF 2022
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Assessee Lawyers: RAMEEZ P RAFTHAS
• Keywords: Assessment proceedings; Income Tax; Mandamus; Writ petition; Seized Amounts

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN MONDAY, THE 9TH DAY OF OCTOBER 2023 / 17TH ASWINA, 1945 WP(CRL.) NO. 659 OF 2023 AGAINST THE ORDER/JUDGMENT CRMP 573/2022 OF JUDICIAL MAGISTRATE OF FIRST CLASS -I,KOZHIKODE PETITIONER: IRFAN A.K., AGED 27 YEARS S/O IBRAHIM, PAZAHAYA CHALATT FLAT 1, AREEKAAD, NADUVATTAM .P.O., KOZHIKODE, PIN - 673028 BY ADVS. RAMEEZ NOOH P.RAFTHAS RESPONDENTS: 1 THE UNION OF INDIA, INCOME TAX DEPARTMENT REPRESENTED BY THE ASSISTANT DIRECTOR OF INCOME TAX (INVESTIGATION) - I, 8TH FLOOR, AAYAKAR BHAWAN, KOZHIKODE, PIN - 673001 2 STATE OF KERALA REPRESENTED BY INSPECTOR OF POLICE, PANNIYANKARA POLICE STATION, KOZHIKODE- 673003. REPRESENTED THROUGH THE PUBLIC PROSECUTOR. HIGH COURT OF KERALA, ERNAKULAM, PIN - 682031 3 THE DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION) - I, INCOME TAX DEPARTMENT, 8TH FLOOR, AAYAKAR BHAWAN, KOZHIKODE, PIN - 673001 4 PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION) KOCHI INCOME TAX DEPARTMENT, C.R. BUILDING, IS PRESS ROAD, KOCHI, PIN - 682018 THIS WRIT PETITION (CRIMINAL) HAVING COME UP FOR ADMISSION ON 09.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(Crl.)No.659 of 2023 2 P.V.KUNHIKRISHNAN, J. ------------------------------ W.P.(Crl.)No.659 of 2023 ---------------------------------------------- Dated this the 09th day of October, 2023 JUDGMENT This Writ Petition (Crl.) is filed with the following prayers: “(i) Issue a writ of mandamus or any other writ, order or direction directing the respondents 3 and 4 to deposit Rs. 14,86,500/- (Rupees Fourteen Lakhs Eighty-Six Thousand Five Hundred Only) before the Jurisdictional Magistrate Court forthwith disregarding the pendency of assessment proceedings against the petitioner. (ii) Issue a direction to the Jurisdictional Magistrate Court directing that, upon depositing the amount by the respondents 3 and 4. If the petitioner files a fresh application to release the amounts seized, the same is to be considered and disposed in a time bound manner. (iii) This Hon’ble Court may be pleased to dispense the petitioners from filing the true English translation of the exhibits produced along with this W.P.(Crl.)No.659 of 2023 3 Writ Petition. (iv) Pass such other orders as this Hon’ble Court deem fit and proper in the facts and circumstances of the case; and (v) award costs” 2. The impugned order is a common order passed in Crl.M.P.Nos.2169/2022 and 573/2022 by the Judicial First Class Magistrate Court – I, Kozhikode. This Court as per the order dated 09.10.2023 in Crl.M.C.No.7793/2023, already modified the above order after hearing the petitioner in this case also. In such circumstances, no further order is necessary in this case. Therefore, this Writ petition (Crl.) is disposed of in the light of the order dated 09.10.2023 in Crl.M.C.No.7793/2023. Sd/- P.V.KUNHIKRISHNAN DM JUDGE W.P.(Crl.)No.659 of 2023 4 APPENDIX OF WP(CRL.) 659/2023 PETITIONER EXHIBITS EXHIBIT -P1 TRUE COPY OF THE NOTICE NO. ITBA/INV/S/131/2022-23/1042862545(1) DTD. 26.04.2022 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER EXHIBIT- P2 TRUE COPY OF CLAIM PETITION VIZ. CRL.MP. NO. 573/2022 DTD. FEBRUARY,2022 FILED BY THE PETITIONER BEFORE THE HON'BLE JUDICIAL FIRST- CLASS MAGISTRATE COURT- I, KOZHIKODE EXHIBIT -P3 TRUE COPY OF THE RIVAL CLAIM PETITION FILED BY THE 3RD RESPONDENT HEREIN IN CRL.M.P. NO.2169 OF 2022 DTD. 27.06.2022 FILED BY THE 3RD RESPONDENT BEFORE THE HON'BLE JUDICIAL FIRST- CLASS MAGISTRATE COURT- I, KOZHIKODE EXHIBIT -P4 TRUE COPY OF THE ORDER DTD. 10.01.2022 PASSED BY THIS HON'BLE COURT IN CRL.MC NO. 8195 OF 2017 EXHIBIT -P5 TRUE COPY OF THE COMMON ORDER PASSED BY THE HON'BLE JUDICIAL FIRST-CLASS MAGISTRATE COURT, I, KOZHIKODE PASSED IN CRL.M.P. NO. 573 OF 2022 AND CRL.M.P. NO. 2169 OF 2022 DATED 12.10.2022 EXHIBIT -P6 TRUE COPY OF THE JUDGMENT IN CRL.R.P. NO. 51 OF 2022 BEFORE THE HON'BLE SESSIONS COURT, KOZHIKODE DATED 16.11.2022 RESPONDENTS EXHIBITS :NIL //TRUE COPY// PA TO JUDGE "