SAJI K.ALIAS, V. THE ASSISTANT COMMISSIONER OF INCOME TAX,

WP(C)/15558/2023

AI Insights

The case involves a writ petition filed by Saji K. Alias against the Assistant Commissioner of Income Tax and other respondents concerning various seizures and prohibitory orders related to his properties and business entities. The petitioner challenged the actions taken by the income tax authorities, which included seizures of items and documents from his residence and business premises, as well as prohibitory orders issued to banks regarding his accounts. The High Court of Kerala dismissed the petition as infructuous based on a related case (W.P.(C.) No.14760 of 2024), implying that the issues raised had been or would be addressed in that proceeding.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 672887 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-04-2024
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: NAVANEETH NATH; SUSIE VARGHESE
• Assessee Lawyers: DINESH SHENOY; P SHENOY; SILESH PRABHU; MANOJ
• Keywords: Assessment Year; Income Tax; Prohibitory order; Seizure; Writ petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946 WP(C) NO. 15558 OF 2023 PETITIONER: SAJI K.ALIAS, AGED 50 YEARS S/O. ELIAS, M/S.MARIYAM INDUSTRIES, KUZHIKANDATHIL, THIRUVANIYOOR P.O., ERNAKULAM., PIN - 682308 BY ADVS. DINESH R.SHENOY P.ROHIT PREMANANDAN SHENOY SILESH S. PRABHU MANOJ.R RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, (BENAMI PROHIBITION UNIT), COCHIN, PIN - 682020 2 THE PRINCIPAL DIRECTOR OF INCOME TAX (INV)-II OFFICE OF ASSISTANT DIRECTOR OF INCOME TAX, 3RD FLOOR, ARYABHANGI PINNACLE, S.A.ROAD, ELAMKULAM, COCHIN., PIN - 682020 3 THE FEDERAL BANK LTD MANEED BRANCH, REP. BY ITS MANAGER, MANEED P.O., PIN - 682308 BY ADVS. NAVANEETH.N.NATH, STANDING COUNSEL SUSIE B VARGHESE(K/1300/2019) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C.) No.15558 OF 2023 2 JUDGMENT Dated this the 09th day of April, 2024 In view of the order passed in W.P .(C.) No.14760 of 2024, nothing survives in this writ petition and therefore, it has been rendered infructuous, which is dismissed as such. Sd/- DINESH KUMAR SINGH JUDGE NB/9-4 W.P.(C.) No.15558 OF 2023 3 APPENDIX OF WP(C) 15558/2023 PETITIONER EXHIBITS EXHIBIT P1 TRUE PHOTOCOPY OF PANCHANAMA AND LIST OF ITEMS SEIZED FROM THE PETITIONER'S RESIDENCE DATED 5/1/2022 SIGNED BY THE RESPONDENT. EXHIBIT P2 TRUE PHOTOCOPY OF THE PANCHANAMA AND LIST OF INVENTORIES/DOCUMENTS AND CASH SEIZED FROM M/S.MARIYAM HYPERMARKET AND M/S.MARIYAM CONSTRUCTIONS, THIRUVANIYOOR DATED 5/1/2022. EXHIBIT P3 TRUE PHOTOCOPY OF PANCHANAMA AND LIST OF INVENTORIES/DOCUMENTS SEIZED FROM M/S.MARIYAM GRANITE PVT.LTD. DATED 5/1/2022. EXHIBIT P4 TRUE PHOTOCOPY OF PANCHANAMA AND LIST OF ARTICLES SEIZED FROM THE PETITIONER'S RESIDENCE DATED 17/2/2022. EXHIBIT P5 TRUE PHOTOCOPY OF PROHIBITORY ORDER DATED 5/1/2022 ISSUED BY THE RESPONDENT TO SOUTH INDIAN BANK, PUTHENCRUZH BRANCH. EXHIBIT P6 TRUE PHOTOCOPY OF PROHIBITORY ORDER DATED 5/1/2022 ISSUED BY THE RESPONDENT TO FEDERAL BANK, MANEED BRANCH. EXHIBIT P7 TRUE PHOTOCOPY OF TERM DEPOSIT ADVICE, A/C NO.12130300263838 FEDERAL BANK LTD., MANEED BRANCH. EXHIBIT P8 TRUE PHOTOCOPY OF STATEMENT OF ACCOUNTS OF SB ACCOUNT NO.12130100126367, FEDERAL BANK LTD., MANEED BRANCH. EXHIBIT P9 TRUE PHOTOCOPY OF TERM DEPOSIT ADVICE ACCOUNT NO.12130300260735, FEDERAL BANK LT., MANEED BRANCH. EXHIBIT P10 TRUE PHOTOCOPY OF TERM DEPOSIT ADVICE NO.12130300253938, FEDERAL BANK LTD., MANEED BRANCH. EXHIBIT P11 TRUE PHOTOCOPY OF TERM DEPOSIT ADVICE NO.12130300264620, FEDERAL BANK LTD., MANEED BRANCH. EXHIBIT P12 TRUE PHOTOCOPY OF SB ACCOUNT STATEMENT A/C NO.99880105414119, FEDERAL BANK LTD., MANEED BRANCH. EXHIBIT P13 TRUE PHOTOCOPY OF SB ACCOUNT STATEMENT A/C NO. 12130600013024, FEDERAL BANK LTD., MANEED BRANCH. EXHIBIT P14 TRUE PHOTOCOPY OF FIXED DEPOSIT A/C NO. 12130300266963, FEDERAL BANK LTD., MANEED BRANCH. EXHIBIT P15 TRUE PHOTOCOPY OF APPLICATION DATED 14/2/2022 SUBMITTED FOR LIFTING ATTACHMENT BEFORE THE RESPONDENT. EXHIBIT P16 TRUE PHOTOCOPY OF LETTER DATED 14/2/2022 ISSUED BY THE PETITIONER TO THE RESPONDENT. W.P.(C.) No.15558 OF 2023 4 EXHIBIT P17 TRUE PHOTOCOPY OF LETTER DATED 31/3/2022 ISSUED BY THE RESPONDENT. EXHIBIT P18 TRUE PHOTOCOPY OF CHELAN EVIDENCING PAYMENT OF SELF ASSESSMENT TAX FOR THE ASSESSMENT YEAR 2021- 2022 OF RS.79,32,460/-. EXHIBIT P19 TRUE PHOTOCOPY OF LETTER DATED 14/6/2022 SUBMITTED BY THE PETITIONER TO THE RESPONDENT. EXHIBIT P20 TRUE PHOTOCOPY OF PROCEEDINGS UNDER SECTION 281B ISSUED BY THE SOUTH INDIAN BANK DATED 9/12/2022. EXHIBIT P21 TRUE PHOTOCOPY OF PROCEEDINGS UNDER SECTION 281B ISSUED BY THE FEDERAL BANK DATED 9/12/2022. EXHIBIT P22 TRUE PHOTOCOPY OF NOTICE DATED 15/3/2023 ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2019-2020. EXHIBIT P22(A) TRUE PHOTOCOPY OF NOTICE DATED 15/3/2023 ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2020-2021 EXHIBIT P23 TRUE PHOTOCOPY OF NOTICES DATED 21/3/2023 ISSUED TO THE PETITIONER. EXHIBIT P24 TRUE PHOTOCOPY OF NOTICE DATED 21/3/2023 ISSUED TO JOLLY SAJI, WIFE OF THE PETITIONER FOR THE ASSESSMENT YEAR 2020-2021 EXHIBIT P24(A) TRUE PHOTOCOPY OF NOTICE DATED 21/3/2023 ISSUED TO JOLLY SAJI, WIFE OF THE PETITIONER FOR THE ASSESSMENT YEAR 2019-2020. EXHIBIT P25 TRUE PHOTOCOPY OF NOTICE DATED 15/3/2023 ISSUED TO THE MARIYAM GRANITES PVT.LTD FOR THE ASSESSMENT YEAR 2020-2021. EXHIBIT P25(A) TRUE PHOTOCOPY OF NOTICE DATED 15/3/2023 ISSUED TO THE MARIYAM GRANITES PVT.LTD. FOR THE ASSESSMENT YEAR 2019-2020. EXHIBIT P26 TRUE PHOTOCOPY OF REPRESENTATION DATED 11/4/2023 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT. EXHIBIT P27 TRUE PHOTOCOPY OF REPRESENTATION DATED 25/1/2024 SUBMITTED BY THE PETITIONER BEFORE ACIT, CENTRAL CIRCLE II, ERNAKULAM EXHIBIT P28 TRUE PHOTOCOPY OF REPRESENTATION DATED 27/2/2024 SUBMITTED BY THE PETITIONER BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, COCHIN, WITH POSTAL RECEIPTS. EXHIBIT P29 TRUE PHOTOCOPY OF ASSESSMENT ORDER OF SAJI K ELIAS FOR THE ASSESSMENT YEARS 2019 - 2020. EXHIBIT P30 TRUE PHOTOCOPY OF ASSESSMENT ORDER OF M/S. MARIYEM GRANITES PVT.LTD. FOR THE ASSESSMENT YEARS 2019 - 2020. EXHIBIT P31 TRUE PHOTOCOPY OF ASSESSMENT ORDER OF SAJI K ELIAS FOR THE ASSESSMENT YEARS 2020- 2021 EXHIBIT P32 TRUE PHOTOCOPY OF SALE DEED NO. 515/2019 DATED 31/1/2019, PUTHENCURZ SRO IN THE NAME OF MARIAM GRANITES. EXHIBIT P33 TRUE PHOTOCOPY OF ASSESSMENT ORDER OF SAJI K ELIAS W.P.(C.) No.15558 OF 2023 5 FOR THE ASSESSMENT YEAR 2022 - 2023. EXHIBIT P34 TRUE PHOTOCOPY OF SALE DEED NO.3261/2021, DATED 3/8/2021, PUTHENCRUZ SRO IN THE NAME OF M/S MARIYEM CONSTRUCTIONS PVT. LTD. EXHIBIT P35 TRUE PHOTOCOPY OF RELEVANT PAGES OF 26 AS STATEMENT OF SAJI K ALIAS FOR THE YEAR 2022 - 2023. EXHIBIT P36 TRUE PHOTOCOPY OF ASSESSMENT ORDER OF SAJI K ALIAS FOR THE ASSESSMENT YEARS 2021 - 2022 DATED 27/6/2023. EXHIBIT P37 TRUE PHOTOCOPY OF JUDGMENT DATED 26/9/2017 IN WA.NO.1698/2017, HIGH COURT OF KERALA. EXHIBIT P38 TRUE PHOTOCOPY OF SALE DEED NO.1654/2020 DATED 28/10/2020, MULANTHURUTHY SRO. EXHIBIT P39 TRUE PHOTOCOPY OF ASSESSMENT ORDER OF MARIYEM GRANITES FOR THE ASSESSMENT YEARS 2021 - 2022 DATED 27/6/2023. EXHIBIT P40 TRUE PHOTOCOPY OF ASSESSMENT ORDER OF MARIYEM GRANITES FOR THE ASSESSMENT YEARS 2022 - 2023 DATED 26/2/2024 EXHIBIT P41 TRUE PHOTOCOPY OF NOTICE OF CESSATION DATED 5/9/2022 ISSUED BY GEOLOGIST, MINING AND GEOLOGY DEPARTMENT. EXHIBIT P42 TRUE PHOTOCOPY OF PROCEEDINGS OF THE DISTRICT DISASTER MANAGEMENT AUTHORITY DATED 30/8/2022 . EXHIBIT P43 TRUE PHOTOCOPY OF ORDER DATED 30/8/2022 ISSUED BY THE GEOLOGIST, ERNAKULAM. EXHIBIT P44 TRUE PHOTOCOPY OF PROCEEDINGS OF DISTRICT DISASTER MANAGEMENT AUTHORITY DATED 9/10/2021. EXHIBIT P45 TRUE PHOTOCOPY OF NOTICE OF CESSATION DATED 18/10/2022 ISSUED BY GEOLOGIST, MINING AND GEOLOGY. EXHIBIT P46 TRUE PHOTOCOPY OF COMPUTATION OF GROSS PROFIT FOR THE PETITIONER AS WELL AS THE COMPANY, M/S. MARIYEM GRANITES PVT.LTD. FOR THE YEAR ENDING 31/3/2020, 31/3/2021 AND 31/3/2022. EXHIBIT P47 TRUE PHOTOCOPY OF LETTER DATED 21/3/2024 ISSUED BY CENTRAL CIRCLE I, KOCHI, INCOME TAX DEPARTMENT. RESPONDENTS EXHIBITS: NIL TRUE COPY P.A.TO JUDGE "