VALSALA RAJ V. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/35913/2019

AI Insights

The case involves multiple writ petitions filed by Valsala Raj, M.K. Rajendran Pillai, Arun Raj Pillai, and Varun Raj against the Assistant Commissioner of Income Tax, Deputy Director of Income Tax (Inv), and the Principal Commissioner of Income Tax (Central). The petitions were heard together and concerned various assessment orders issued for different assessment years. The petitioners, represented by advocates S. Muhammed Haneef and M.H. Asif Ali, challenged the actions of the income tax authorities. However, the court was informed that the assessment orders had been passed, and the appropriate remedy for the petitioners would be to file statutory appeals. Consequently, the court dismissed the petitions as infructuous, granting the petitioners liberty to pursue their remedies through the statutory appeal process.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 754344 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 06-01-2020
• Assessment Year: misc
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: S HANEEF; M ASIF ALI
• Keywords: Assessment orders; Income Tax; Infructuous; Writ petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 06TH DAY OF JANUARY 2020 / 16TH POUSHA, 1941 WP(C).No.35913 OF 2019(L) PETITIONER/S: VALSALA RAJ AGED 57 YEARS W/O. M.K. RAJENDRAN PILLAI, RESIDING AT RAJAVALSOM, PANANGADU P.O, KULANADA, PANDALAM, PATHANAMTHITTA- 689 503 BY ADVS. SRI.S.MUHAMMED HANEEFF SRI.M.H.ASIF ALI RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM- 691 001 2 DEPUTY DIRECTOR OF INCOME TAX (INV) KOLLAM, KARABALA JUNCTION, KOLLAM-691 001 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), I.S.PRESS ROAD, KOCHI-682 031 OTHER PRESENT: SRI.JOSE JOSEPH, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06.01.2020, ALONG WITH WP(C).35914/2019(L), WP(C).35915/2019(L), WP(C).35916/2019(L), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 06TH DAY OF JANUARY 2020 / 16TH POUSHA, 1941 WP(C).No.35914 OF 2019(L) PETITIONER/S: M.K.RAJENDRAN PILLAI, AGED 67 YEARS S/O. PILLAI, RESIDING AT RAJAVALSOM, PANANGADU P.O, KULANADA, PANDALAM, PATHANAMTHITTA-689 503 BY ADVS. SRI.S.MUHAMMED HANEEFF SRI.M.H.ASIF ALI RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM- 691 001 2 DEPUTY DIRECTOR OF INCOME TAX (INV) KOLLAM, KARABALA JUNCTION, KOLLAM-691 001 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), I.S. PRESS ROAD, KOCHI-682 031 OTHER PRESENT: SRI.JOSE JOESPH, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06.01.2020, ALONG WITH WP(C).35913/2019(L), WP(C).35915/2019(L), WP(C).35916/2019(L), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 06TH DAY OF JANUARY 2020 / 16TH POUSHA, 1941 WP(C).No.35915 OF 2019(L) PETITIONER/S: ARUN RAJ PILLAI, AGED 30 YEARS S/O. M.K. RAJENDRAN PILLAI, RESIDING AT RAJAVALSOM, PANANGADU P.O, KULANADA, PANDALAM, PATHANAMTHITTA- 689 503 BY ADVS. SRI.S.MUHAMMED HANEEFF SRI.M.H.ASIF ALI RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF INCOE TAX, CENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM- 691 001 2 DEPUTY DIRECTOR OF INCOME TAX (INV) KOLLAM, KARABALA JUNCTION, KOLLAM-691 001. 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), I.S.PRESS ROAD, KOCHI-682 031 OTHER PRESENT: SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06.01.2020, ALONG WITH WP(C).35913/2019(L), WP(C).35914/2019(L), WP(C).35916/2019(L), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 06TH DAY OF JANUARY 2020 / 16TH POUSHA, 1941 WP(C).No.35916 OF 2019(L) PETITIONER/S: VARUN RAJ AGED 32 YEARS S/O. M.K. RAJENDRAN PILLAI, RESIDING AT RAJAVALSOM, PANANGADU P.O, KULANADA, PANDALAM, PATHANAMTHITTA- 689 503 BY ADVS. SRI.S.MUHAMMED HANEEFF SRI.M.H.ASIF ALI RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KOLLAM, KARBALA JUNCTION, KOLLAM- 691 001 2 DEPUTY DIRECTOR OF INCOME TAX (INV), KOLLAM, KARABALA JUNCTION, KOLLAM-691 001 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), I.S. PRESS ROAD, KOCHI-682 031 OTHER PRESENT: SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06.01.2020, ALONG WITH WP(C).35913/2019(L), WP(C).35914/2019(L), WP(C).35915/2019(L), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. ================== W.P.(C).Nos.35913, 35914, 35915 & 35916 of 2019 ================== Dated this the 6th day of January, 2020 J U D G M E N T Sri.Jose Joseph, learned Standing Counsel for the Income Tax Department of the Government of India appearing for the respondents submits on the basis of the instructions that the matters raised in these Writ Petitions have practically become infructuous inasmuch as, assessment orders have been duly passed by the competent assessing officer and that the remedy of the petitioners is to file statutory appeal thereto, if they have any legally justiceable grievance. The learned counsel for the petitioners would submit that the petitioners have been advised to challenge the impugned assessment orders in the manner known to law. Liberty is accorded to the petitioners to work out their remedies strictly in the manner known to law. With these observations and directions, the above Writ Petitions (Civil) will stand dismissed as infructuous. Sd/- sdk+ ALEXANDER THOMAS, JUDGE W.P.(C).Nos.35913, 35914, 35915 & 35916 of 2019 - : 6 :- APPENDIX OF WP(C) 35913/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE COMMON ORDER DT. 29.03.2019 IN W.P.(C) NO. 35(K)/2019 AND CONNECTED CASES ON THE FILES OF THE HON'BLE GAUHATI HIGH COURT, KOHIMA BENCH. EXHIBIT P2 A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P2 A A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P2 B A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P2 C A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16 EXHIBIT P2 D A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2016-17 EXHIBIT P2 E A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P3 A TRUE COPY OF THE ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 587/16 EXHIBIT P3A A TRUE COPY OF THE ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. N.-DL- 24269163089024M. W.P.(C).Nos.35913, 35914, 35915 & 35916 of 2019 - : 7 :- EXHIBIT P3B A TRUE COPY OF THE ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 182/2014 AND OTHER. EXHIBIT P3C A TRUE COPY OF THE ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 1593/2012 EXHIBIT P3D A TRUE COPY OF THE ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 2483/2008 AND OTHER. EXHIBIT P3E A TRUE COPY OF THE ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT 302/13 AND OTHER. EXHIBIT P3F A TRUE COPY OF THE ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 2111/88 AND OTHER. EXHIBIT P3G A TRUE COPY OF THE ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 1445/2009 AND OTHER. EXHIBIT P4 A TRUE COPY OF THE ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO. EXHIBIT P4A A TRUE COPY OF THE ORDER BEARING NO. DDIT/INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO. W.P.(C).Nos.35913, 35914, 35915 & 35916 of 2019 - : 8 :- EXHIBIT P4B A TRUE COPY OF THE ORDER BEARING NO. DDIT/INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO. EXHIBIT P5 THE ACKNOWLEDGMENT OF DECLARATION U/S 183 OF THE FINANCE ACT, 2016 WHICH INCLUDES THE DESCRIPTION OF THE PROPERTIES. EXHIBIT P6 THE DETAILS OF THE PAYMENT EFFECTED ON VARIOUS DATES, BY THE PETITIONER AND OTHER FAMILY MEMBERS. EXHIBIT P7 A TRUE COPY OF THE PETITION DT. 22.05.2019 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P8 A TRUE COPY OF THE JUDGMENT DT. 28.06.2019 IN WP(C) NO. 17594/2019 ON THE FILES OF THIS HON'BLE COURT. EXHIBIT P9 A TRUE COPY OF THE ORDER BEARING F.NO. VALSALA RAJ/ 281B/PCIT(C) CHN/2019-20 DT. 26.07.2019 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P10 A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2008-09 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P11 A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2009-10 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P12 A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2010-2011 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P13 A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR FOR THE ASSESSEMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. APPENDIX OF WP(C) 35914/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE COMMON ORDER DT. 29.03.2019 IN W.P.(C) NO. 35(K)/2019 AND CONNECTED CASES ON THE FILES OF THE HON'BLE GAUHATI HIGH COURT, KOHIMA BENCH. EXHIBIT P2 A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P2A A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P2B A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P2C A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16 EXHIBIT P2D A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2016-17 EXHIBIT P2E A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P3 A TRUE COPY OF THE ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.698/15 AND OTHER. EXHIBIT P3A A TRUE COPY OF THE ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20.08.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 130/14 AND OTHER. EXHIBIT P3B A TRUE COPY OF THE ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20.08.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 495/08 AND ANOTHER. EXHIBIT P3C A TRUE COPY OF THE ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20.08.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 3167/13 EXHIBIT P3D A TRUE COPY OF THE ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20.08.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 132/2015 EXHIBIT P3E A TRUE COPY OF THE ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20.08.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 1925/15 AND OTHER. EXHIBIT P3F A TRUE COPY OF THE ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20.08.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 498/14 EXHIBIT P3G A TRUE COPY OF THE ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20.08.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 1712/13 AND OTHER. EXHIBIT P3H A TRUE COPY OF THE ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20.08.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 584/16 EXHIBIT P3I A TRUE COPY OF THE ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20.08.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 312/14 EXHIBIT P4 A TRUE COPY OF THE ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALORE EXHIBIT P4A A TRUE COPY OF THE ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALORE EXHIBIT P4B A TRUE COPY OF THE ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALORE EXHIBIT P5 THE ACKNOWLEDGMENT OF DECLARATION U/S 183 OF THE FINANCE ACT, 2016 WHICH INCLUDES THE DESCRIPTION OF THE PROPERTIES. EXHIBIT P6 THE DETAILS OF THE PAYMENT EFFECTED ON VARIOUS DATES, BY THE PETITIONER AND OTHER FAMILY MEMBERS. EXHIBIT P7 A TRUE COPY OF THE PETITION DT. 22.05.2019 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P8 A TRUE COPY OF THE JUDGMENT DT. 28.06.2019 IN WP(C) NO. 17594/2019 ON THE FILES OF THIS HON'BLE COURT. EXHIBIT P9 A TRUE COPY OF THE ORDER BEARING F.NO. VALSALA RAJ/ 281B/PCIT(C) CHN/2019-20 DT. 26.07.2019 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P10 A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2008-09 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P11 A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2009-10 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P12 A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2010-2011 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P13 A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR FOR THE ASSESSEMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. APPENDIX OF WP(C) 35915/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE COMMON ORDER DT. 29.03.2019 IN W.P.(C) NO. 35(K)/2019 AND CONNECTED CASES ON THE FILES OF THE HON'BLE GAUHATI HIGH COURT, KOHIMA BENCH. EXHIBIT P2 A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P2A A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P2B A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P2C A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16 EXHIBIT P2D A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2016-17 EXHIBIT P2E A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P3 A TRUE COPY OF THE ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.1564/2011 EXHIBIT P3A A TRUE COPY OF THE ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.463/2016 AND OTHER. EXHIBIT P3B A TRUE COPY OF THE ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.194/1/10 AND OTHER. EXHIBIT P3C A TRUE COPY OF THE ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2425/2006-07 EXHIBIT P3D A TRUE COPY OF THE ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.1585/2014 EXHIBIT P3E A TRUE COPY OF THE ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.362/15 EXHIBIT P3F A TRUE COPY OF THE ORDER BEARING NO. AHCPR2712F/281B/AIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.692/14 EXHIBIT P3G A TRUE COPY OF THE ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2979/2015 AND OTHER. EXHIBIT P3H A TRUE COPY OF THE ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2778/15 AND OTHER. EXHIBIT P3I A TRUE COPY OF THE ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.57/92 AND OTHER. EXHIBIT P3J A TRUE COPY OF THE ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2423/15 AND OTHER. EXHIBIT P3K A TRUE COPY OF THE ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.2423/15 AND OTHER. EXHIBIT P3K A TRUE COPY OF THE ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.586/16 EXHIBIT P3I A TRUE COPY OF THE ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.3387/12 AND OTHER. EXHIBIT P3M A TRUE COPY OF THE ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.944/15 AND OTHER. EXHIBIT P4 A TRUE COPY OF THE ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO. 3826/2013-14 EXHIBIT P4A A TRUE COPY OF THE ORDER BEARING NO. DDIT/INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO. 2425/2006-07 AND 25807/2006-07 EXHIBIT P4B A TRUE COPY OF THE ORDER BEARING NO. DDIT/INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO. 6036/2008-09 AND 1445/2009-10 EXHIBIT P5 THE ACKNOWLEDGMENT OF DECLARATION U/S 183 OF THE FINANCE ACT, 2016 WHICH INCLUDES THE DESCRIPTION OF THE PROPERTIES. EXHIBIT P6 THE DETAILS OF THE PAYMENT EFFECTED ON VARIOUS DATES, BY THE PETITIONER AND OTHER FAMILY MEMBERS. EXHIBIT P7 A TRUE COPY OF THE PETITION DT. 22.05.2019 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P8 A TRUE COPY OF THE JUDGMENT DT. 28.06.2019 IN WP(C) NO. 17597/2019 ON THE FILES OF THIS HON'BLE COURT. EXHIBIT P9 A TRUE COPY OF THE ORDER BEARING F.NO. VALSALA RAJ/ 281B/PCIT(C) CHN/2019-20 DT. 26.07.2019 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P10 A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2008-09 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P11 A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2009-10 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P12 A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2010-2011 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P13 A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR FOR THE ASSESSEMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. APPENDIX OF WP(C) 35916/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE COMMON ORDER DT. 29.03.2019 IN W.P.(C) NO. 35(K)/2019 AND CONNECTED CASES ON THE FILES OF THE HON'BLE GAUHATI HIGH COURT, KOHIMA BENCH. EXHIBIT P2 A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P2A A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P2B A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P2C A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16 EXHIBIT P2D A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2016-17 EXHIBIT P2E A TRUE COPY OF THE IT RETURN ACKNOWLEDGMENT ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P3 A TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 685/06 AND OTHER. EXHIBIT P3A A TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/AIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 361/15 EXHIBIT P3B A TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 1040/16 EXHIBIT P3C A TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. IN-DL- 26345648582334M. EXHIBIT P3D A TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/AIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 2918/16 EXHIBIT P3E A TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 2320/11 AND OTHER. EXHIBIT P3F A TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/AIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 93/13 EXHIBIT P3G A TRUE COPY OF THE ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.853/12 EXHIBIT P3(H) A TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 853/12 EXHIBIT P3I A TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 889/10 EXHIBIT P3J A TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.693/14 EXHIBIT P3K A TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE 2069/16 EXHIBIT P3L A TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.1635/14 EXHIBIT P3M A TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO.1060/10 EXHIBIT P3N A TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 193/04 EXHIBIT P3O A TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 585/16 EXHIBIT P3P A TRUE COPY OF THE ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF THE PETITIONER COVERED BY DOCUMENT NO. 977/16 AND OTHER. EXHIBIT P4 A TRUE COPY OF THE ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALORE EXHIBIT P4A A TRUE COPY OF THE ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALORE EXHIBIT P4B A TRUE COPY OF THE ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO THE PROPERTIES AT BANGALORE EXHIBIT P5 THE ACKNOWLEDGMENT OF DECLARATION U/S 183 OF THE FINANCE ACT, 2016 WHICH INCLUDES THE DESCRIPTION OF THE PROPERTIES. EXHIBIT P6 THE DETAILS OF THE PAYMENT EFFECTED ON VARIOUS DATES, BY THE PETITIONER AND OTHER FAMILY MEMBERS. EXHIBIT P7 A TRUE COPY OF THE PETITION DT. 22.05.2019 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P8 A TRUE COPY OF THE JUDGMENT DT. 28.06.2019 IN WP(C) NO. 17602/2019 ON THE FILES OF THIS HON'BLE COURT. EXHIBIT P9 A TRUE COPY OF THE ORDER BEARING F.NO. VALSALA RAJ/ 281B/PCIT(C) CHN/2019-20 DT. 26.07.2019 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P10 A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2008-09 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P11 A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2009-10 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P12 A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR THE ASSESSMENT YEAR 2010-2011 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P13 A TRUE COPY OF THE NOTICE DT. 19.12.2019 FOR FOR THE ASSESSEMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. "