Valsala Raj v. Assistant Commissioner of Income-tax, Central Circle, Kollam / Deputy Director of Income-tax (Inv), Kollam / The Principal Commissioner of Income-tax (Central), Kochi
[Citation -2020-LL-0106-59]

Metadata

Citation 2020-LL-0106-59
Appellant Name Valsala Raj
Respondent Name Assistant Commissioner of Income-tax, Central Circle, Kollam / Deputy Director of Income-tax (Inv), Kollam / The Principal Commissioner of Income-tax (Central), Kochi
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 06/01/2020
Assessment Year 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18
Judgment View Judgment
Keyword Tags statutory appeal
Bot Summary: Nos.35913, 35914, 35915 35916 of 2019 Dated this the 6th day of January, 2020 JUDGMENT 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 will stand dismissed as infructuous.

Judgment



IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, 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 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), COURT ON SAME DAY DELIVERED FOLLOWING: IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, 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 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), COURT ON SAME DAY DELIVERED FOLLOWING: IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, 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 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), COURT ON SAME DAY DELIVERED FOLLOWING: IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, 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 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), COURT ON SAME DAY DELIVERED FOLLOWING: ALEXANDER THOMAS, J. ================== W.P.(C).Nos.35913, 35914, 35915 & 35916 of 2019 ================== Dated this 6th day of January, 2020 JUDGMENT Sri.Jose Joseph, learned Standing Counsel for Income Tax Department of Government of India appearing for respondents submits on basis of instructions that matters raised in these Writ Petitions have practically become infructuous inasmuch as, assessment orders have been duly passed by competent assessing officer and that remedy of petitioners is to file statutory appeal thereto, if they have any legally justiceable grievance. learned counsel for petitioners would submit that petitioners have been advised to challenge impugned assessment orders in manner known to law. Liberty is accorded to petitioners to work out their remedies strictly in manner known to law. With these observations and directions, 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 TRUE COPY OF COMMON ORDER DT. 29.03.2019 IN W.P.(C) NO. 35(K)/2019 AND CONNECTED CASES ON FILES OF HON'BLE GAUHATI HIGH COURT, KOHIMA BENCH. EXHIBIT P2 TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2012-13. EXHIBIT P2 A TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2013-14. EXHIBIT P2 B TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2014-15 EXHIBIT P2 C TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2015-16 EXHIBIT P2 D TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2016-17 EXHIBIT P2 E TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2017-18 EXHIBIT P3 TRUE COPY OF ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 587/16 EXHIBIT P3A TRUE COPY OF ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. N.-DL- 24269163089024M. W.P.(C).Nos.35913, 35914, 35915 & 35916 of 2019 - : 7 :- EXHIBIT P3B TRUE COPY OF ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 182/2014 AND OTHER. EXHIBIT P3C TRUE COPY OF ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 1593/2012 EXHIBIT P3D TRUE COPY OF ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 2483/2008 AND OTHER. EXHIBIT P3E TRUE COPY OF ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT 302/13 AND OTHER. EXHIBIT P3F TRUE COPY OF ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 2111/88 AND OTHER. EXHIBIT P3G TRUE COPY OF ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 1445/2009 AND OTHER. EXHIBIT P4 TRUE COPY OF ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO. EXHIBIT P4A TRUE COPY OF ORDER BEARING NO. DDIT/INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO. W.P.(C).Nos.35913, 35914, 35915 & 35916 of 2019 - : 8 :- EXHIBIT P4B TRUE COPY OF ORDER BEARING NO. DDIT/INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO. EXHIBIT P5 ACKNOWLEDGMENT OF DECLARATION U/S 183 OF FINANCE ACT, 2016 WHICH INCLUDES DESCRIPTION OF PROPERTIES. EXHIBIT P6 DETAILS OF PAYMENT EFFECTED ON VARIOUS DATES, BY PETITIONER AND OTHER FAMILY MEMBERS. EXHIBIT P7 TRUE COPY OF PETITION DT. 22.05.2019 SUBMITTED BY PETITIONER BEFORE 3RD RESPONDENT. EXHIBIT P8 TRUE COPY OF JUDGMENT DT. 28.06.2019 IN WP(C) NO. 17594/2019 ON FILES OF THIS HON'BLE COURT. EXHIBIT P9 TRUE COPY OF ORDER BEARING F.NO. VALSALA RAJ/ 281B/PCIT(C) CHN/2019-20 DT. 26.07.2019 ISSUED BY 3RD RESPONDENT. EXHIBIT P10 TRUE COPY OF NOTICE DT. 19.12.2019 FOR ASSESSMENT YEAR 2008-09 ISSUED BY 1ST RESPONDENT. EXHIBIT P11 TRUE COPY OF NOTICE DT. 19.12.2019 FOR ASSESSMENT YEAR 2009-10 ISSUED BY 1ST RESPONDENT. EXHIBIT P12 TRUE COPY OF NOTICE DT. 19.12.2019 FOR ASSESSMENT YEAR 2010-2011 ISSUED BY 1ST RESPONDENT. EXHIBIT P13 TRUE COPY OF NOTICE DT. 19.12.2019 FOR FOR ASSESSEMENT YEAR 2011-12 ISSUED BY 1ST RESPONDENT. APPENDIX OF WP(C) 35914/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF COMMON ORDER DT. 29.03.2019 IN W.P.(C) NO. 35(K)/2019 AND CONNECTED CASES ON FILES OF HON'BLE GAUHATI HIGH COURT, KOHIMA BENCH. EXHIBIT P2 TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2012-13. EXHIBIT P2A TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2013-14 EXHIBIT P2B TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2014-15 EXHIBIT P2C TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2015-16 EXHIBIT P2D TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2016-17 EXHIBIT P2E TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2017-18 EXHIBIT P3 TRUE COPY OF ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.698/15 AND OTHER. EXHIBIT P3A TRUE COPY OF ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20.08.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 130/14 AND OTHER. EXHIBIT P3B TRUE COPY OF ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20.08.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 495/08 AND ANOTHER. EXHIBIT P3C TRUE COPY OF ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20.08.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 3167/13 EXHIBIT P3D TRUE COPY OF ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20.08.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 132/2015 EXHIBIT P3E TRUE COPY OF ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20.08.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 1925/15 AND OTHER. EXHIBIT P3F TRUE COPY OF ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20.08.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 498/14 EXHIBIT P3G TRUE COPY OF ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20.08.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 1712/13 AND OTHER. EXHIBIT P3H TRUE COPY OF ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20.08.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 584/16 EXHIBIT P3I TRUE COPY OF ORDER BEARING NO. AGJPR7612L/281B/ACIT/CC/KLM/18-19 DT. 20.08.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 312/14 EXHIBIT P4 TRUE COPY OF ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO PROPERTIES AT BANGALORE EXHIBIT P4A TRUE COPY OF ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO PROPERTIES AT BANGALORE EXHIBIT P4B TRUE COPY OF ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO PROPERTIES AT BANGALORE EXHIBIT P5 ACKNOWLEDGMENT OF DECLARATION U/S 183 OF FINANCE ACT, 2016 WHICH INCLUDES DESCRIPTION OF PROPERTIES. EXHIBIT P6 DETAILS OF PAYMENT EFFECTED ON VARIOUS DATES, BY PETITIONER AND OTHER FAMILY MEMBERS. EXHIBIT P7 TRUE COPY OF PETITION DT. 22.05.2019 SUBMITTED BY PETITIONER BEFORE 3RD RESPONDENT. EXHIBIT P8 TRUE COPY OF JUDGMENT DT. 28.06.2019 IN WP(C) NO. 17594/2019 ON FILES OF THIS HON'BLE COURT. EXHIBIT P9 TRUE COPY OF ORDER BEARING F.NO. VALSALA RAJ/ 281B/PCIT(C) CHN/2019-20 DT. 26.07.2019 ISSUED BY 3RD RESPONDENT. EXHIBIT P10 TRUE COPY OF NOTICE DT. 19.12.2019 FOR ASSESSMENT YEAR 2008-09 ISSUED BY 1ST RESPONDENT. EXHIBIT P11 TRUE COPY OF NOTICE DT. 19.12.2019 FOR ASSESSMENT YEAR 2009-10 ISSUED BY 1ST RESPONDENT. EXHIBIT P12 TRUE COPY OF NOTICE DT. 19.12.2019 FOR ASSESSMENT YEAR 2010-2011 ISSUED BY 1ST RESPONDENT. EXHIBIT P13 TRUE COPY OF NOTICE DT. 19.12.2019 FOR FOR ASSESSEMENT YEAR 2011-12 ISSUED BY 1ST RESPONDENT. APPENDIX OF WP(C) 35915/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF COMMON ORDER DT. 29.03.2019 IN W.P.(C) NO. 35(K)/2019 AND CONNECTED CASES ON FILES OF HON'BLE GAUHATI HIGH COURT, KOHIMA BENCH. EXHIBIT P2 TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2012-13. EXHIBIT P2A TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2013-14 EXHIBIT P2B TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2014-15 EXHIBIT P2C TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2015-16 EXHIBIT P2D TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2016-17 EXHIBIT P2E TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2017-18 EXHIBIT P3 TRUE COPY OF ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.1564/2011 EXHIBIT P3A TRUE COPY OF ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.463/2016 AND OTHER. EXHIBIT P3B TRUE COPY OF ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.194/1/10 AND OTHER. EXHIBIT P3C TRUE COPY OF ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.2425/2006-07 EXHIBIT P3D TRUE COPY OF ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.1585/2014 EXHIBIT P3E TRUE COPY OF ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.362/15 EXHIBIT P3F TRUE COPY OF ORDER BEARING NO. AHCPR2712F/281B/AIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.692/14 EXHIBIT P3G TRUE COPY OF ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.2979/2015 AND OTHER. EXHIBIT P3H TRUE COPY OF ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.2778/15 AND OTHER. EXHIBIT P3I TRUE COPY OF ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.57/92 AND OTHER. EXHIBIT P3J TRUE COPY OF ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.2423/15 AND OTHER. EXHIBIT P3K TRUE COPY OF ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.2423/15 AND OTHER. EXHIBIT P3K TRUE COPY OF ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.586/16 EXHIBIT P3I TRUE COPY OF ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.3387/12 AND OTHER. EXHIBIT P3M TRUE COPY OF ORDER BEARING NO. AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.944/15 AND OTHER. EXHIBIT P4 TRUE COPY OF ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO. 3826/2013-14 EXHIBIT P4A TRUE COPY OF ORDER BEARING NO. DDIT/INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO. 2425/2006-07 AND 25807/2006-07 EXHIBIT P4B TRUE COPY OF ORDER BEARING NO. DDIT/INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO PROPERTIES AT BANGALORE COVERED BY DOCUMENT NO. 6036/2008-09 AND 1445/2009-10 EXHIBIT P5 ACKNOWLEDGMENT OF DECLARATION U/S 183 OF FINANCE ACT, 2016 WHICH INCLUDES DESCRIPTION OF PROPERTIES. EXHIBIT P6 DETAILS OF PAYMENT EFFECTED ON VARIOUS DATES, BY PETITIONER AND OTHER FAMILY MEMBERS. EXHIBIT P7 TRUE COPY OF PETITION DT. 22.05.2019 SUBMITTED BY PETITIONER BEFORE 3RD RESPONDENT. EXHIBIT P8 TRUE COPY OF JUDGMENT DT. 28.06.2019 IN WP(C) NO. 17597/2019 ON FILES OF THIS HON'BLE COURT. EXHIBIT P9 TRUE COPY OF ORDER BEARING F.NO. VALSALA RAJ/ 281B/PCIT(C) CHN/2019-20 DT. 26.07.2019 ISSUED BY 3RD RESPONDENT. EXHIBIT P10 TRUE COPY OF NOTICE DT. 19.12.2019 FOR ASSESSMENT YEAR 2008-09 ISSUED BY 1ST RESPONDENT. EXHIBIT P11 TRUE COPY OF NOTICE DT. 19.12.2019 FOR ASSESSMENT YEAR 2009-10 ISSUED BY 1ST RESPONDENT. EXHIBIT P12 TRUE COPY OF NOTICE DT. 19.12.2019 FOR ASSESSMENT YEAR 2010-2011 ISSUED BY 1ST RESPONDENT. EXHIBIT P13 TRUE COPY OF NOTICE DT. 19.12.2019 FOR FOR ASSESSEMENT YEAR 2011-12 ISSUED BY 1ST RESPONDENT. APPENDIX OF WP(C) 35916/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF COMMON ORDER DT. 29.03.2019 IN W.P.(C) NO. 35(K)/2019 AND CONNECTED CASES ON FILES OF HON'BLE GAUHATI HIGH COURT, KOHIMA BENCH. EXHIBIT P2 TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2012-13. EXHIBIT P2A TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2013-14 EXHIBIT P2B TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2014-15 EXHIBIT P2C TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2015-16 EXHIBIT P2D TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2016-17 EXHIBIT P2E TRUE COPY OF IT RETURN ACKNOWLEDGMENT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2017-18 EXHIBIT P3 TRUE COPY OF ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 685/06 AND OTHER. EXHIBIT P3A TRUE COPY OF ORDER BEARING NO. ACAPR8839E/281B/AIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 361/15 EXHIBIT P3B TRUE COPY OF ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 1040/16 EXHIBIT P3C TRUE COPY OF ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. IN-DL- 26345648582334M. EXHIBIT P3D TRUE COPY OF ORDER BEARING NO. ACAPR8839E/281B/AIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 2918/16 EXHIBIT P3E TRUE COPY OF ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 2320/11 AND OTHER. EXHIBIT P3F TRUE COPY OF ORDER BEARING NO. ACAPR8839E/281B/AIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 93/13 EXHIBIT P3G TRUE COPY OF ORDER BEARING NO. ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.853/12 EXHIBIT P3(H) TRUE COPY OF ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 853/12 EXHIBIT P3I TRUE COPY OF ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 889/10 EXHIBIT P3J TRUE COPY OF ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.693/14 EXHIBIT P3K TRUE COPY OF ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF 2069/16 EXHIBIT P3L TRUE COPY OF ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.1635/14 EXHIBIT P3M TRUE COPY OF ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO.1060/10 EXHIBIT P3N TRUE COPY OF ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 193/04 EXHIBIT P3O TRUE COPY OF ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 585/16 EXHIBIT P3P TRUE COPY OF ORDER BEARING NO. ACAPR8839E/281B/ACIT/CC/KLM/18-19 DT. 17.09.18 PERTAINING TO PROPERTIES OF PETITIONER COVERED BY DOCUMENT NO. 977/16 AND OTHER. EXHIBIT P4 TRUE COPY OF ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO PROPERTIES AT BANGALORE EXHIBIT P4A TRUE COPY OF ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO PROPERTIES AT BANGALORE EXHIBIT P4B TRUE COPY OF ORDER BEARING NO. DDIT /INV/KLM/MKR/17-18 DT. 03.10.17 PERTAINING TO PROPERTIES AT BANGALORE EXHIBIT P5 ACKNOWLEDGMENT OF DECLARATION U/S 183 OF FINANCE ACT, 2016 WHICH INCLUDES DESCRIPTION OF PROPERTIES. EXHIBIT P6 DETAILS OF PAYMENT EFFECTED ON VARIOUS DATES, BY PETITIONER AND OTHER FAMILY MEMBERS. EXHIBIT P7 TRUE COPY OF PETITION DT. 22.05.2019 SUBMITTED BY PETITIONER BEFORE 3RD RESPONDENT. EXHIBIT P8 TRUE COPY OF JUDGMENT DT. 28.06.2019 IN WP(C) NO. 17602/2019 ON FILES OF THIS HON'BLE COURT. EXHIBIT P9 TRUE COPY OF ORDER BEARING F.NO. VALSALA RAJ/ 281B/PCIT(C) CHN/2019-20 DT. 26.07.2019 ISSUED BY 3RD RESPONDENT. EXHIBIT P10 TRUE COPY OF NOTICE DT. 19.12.2019 FOR ASSESSMENT YEAR 2008-09 ISSUED BY 1ST RESPONDENT. EXHIBIT P11 TRUE COPY OF NOTICE DT. 19.12.2019 FOR ASSESSMENT YEAR 2009-10 ISSUED BY 1ST RESPONDENT. EXHIBIT P12 TRUE COPY OF NOTICE DT. 19.12.2019 FOR ASSESSMENT YEAR 2010-2011 ISSUED BY 1ST RESPONDENT. EXHIBIT P13 TRUE COPY OF NOTICE DT. 19.12.2019 FOR FOR ASSESSEMENT YEAR 2011-12 ISSUED BY 1ST RESPONDENT. Valsala Raj v. Assistant Commissioner of Income-tax, Central Circle, Kollam / Deputy Director of Income-tax (Inv), Kollam / Principal Commissioner of Income-tax (Central), Kochi
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