P.M. ABDUL NAZEER vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KOZHIKODE

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Crl.MC/1819/2024HC KeralaKLHC01085148202428 February 2024Author: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS29 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the Criminal Miscellaneous Cases. The court ordered that these Crl.M.Cs be dismissed as withdrawn. Crucially, the court explicitly reserved the liberty of the petitioner to raise all contentions before the trial court in accordance with the law. This means the withdrawal is without prejudice to the petitioner's rights and arguments at the trial stage. No specific findings were made on the merits of the underlying income tax proceedings or the criminal complaints.

What were the facts?

The petitioner, P.M. Abdul Nazeer, filed multiple Criminal Miscellaneous Cases (Crl.M.Cs) before the High Court of Kerala. These cases were filed against orders/judgments originating from various Criminal Complaint (CC) numbers filed before the Additional Chief Judicial Magistrate (E&O), Ernakulam. The respondent in these cases is the Assistant Commissioner of Income Tax, Central Circle-1, Kozhikode. The Crl.M.Cs were heard together. The specific assessment years and the exact nature of the alleged offenses leading to the CC numbers are not detailed in the provided excerpt.

What were the issues?

The primary issue before the High Court was whether to grant the petitioner's request to withdraw the Criminal Miscellaneous Cases. The petitioner's counsel sought permission to withdraw these Crl.M.Cs with the liberty to pursue the case before the trial court. The court needed to decide on the disposition of these petitions based on this request. The petitioner argued for withdrawal with liberty to pursue the matter in the lower court. The revenue's arguments are not recorded in the provided text.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 28TH DAY OF FEBRUARY 2024 / 9TH PHALGUNA, 1945 CRL.MC NO. 1813 OF 2024 AGAINST THE ORDER/JUDGMENT DATED IN CC NO.1125 OF 2017 OF ADDITIONAL CHIEF JUDICIAL MAGISTRATE (E&O),ERNAKULAM PETITIONER/ACCUSED: P.M. ABDUL NAZEER AGED 62 YEARS S/O LATE KUNHABDULLA, FIELD HOUSE, KUTTIADI, VADAKARA, KOZHIKODE, PIN - 673508 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL RESPONDENT: THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KOZHIKODE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN - 673001 OTHER PRESENT: SRI. NAVANEETH N. NATH (SC, INCOME TAX DEPT.) THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 28.02.2024, ALONG WITH Crl.MC.1804/2024, 1810/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC NO. 1813 OF 2024 and connected cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 28TH DAY OF FEBRUARY 2024 / 9TH PHALGUNA, 1945 CRL.MC NO. 1804 OF 2024 AGAINST THE ORDER/JUDGMENT DATED IN CC NO.1178 OF 2017 OF ADDITIONAL CHIEF JUDICIAL MAGISTRATE (E&O),ERNAKULAM PETITIONER: P.M. ABDUL NAZEER AGED 62 YEARS S/O LATE KUNHABDULLA, FIELD HOUSE, KUTTIADI, VADAKARA, KOZHIKODE, PIN - 673508 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL RESPONDENT: THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KOZHIKODE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN - 673001 THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 28.02.2024, ALONG WITH Crl.MC.1813/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC NO. 1813 OF 2024 and connected cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 28TH DAY OF FEBRUARY 2024 / 9TH PHALGUNA, 1945 CRL.MC NO. 1810 OF 2024 AGAINST THE ORDER/JUDGMENT DATED IN CC NO.1179 OF 2017 OF ADDITIONAL CHIEF JUDICIAL MAGISTRATE (E&O),ERNAKULAM PETITIONER: P.M. ABDUL NAZEER AGED 62 YEARS S/O LATE KUNHABDULLA, FIELD HOUSE, KUTTIADI, VADAKARA, KOZHIKODE, PIN - 673508 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL RESPONDENT: THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KOZHIKODE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN - 673001 THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 28.02.2024, ALONG WITH Crl.MC.1813/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC NO. 1813 OF 2024 and connected cases 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 28TH DAY OF FEBRUARY 2024 / 9TH PHALGUNA, 1945 CRL.MC NO. 1812 OF 2024 AGAINST THE ORDER/JUDGMENT DATED IN CC NO.1194 OF 2017 OF ADDITIONAL CHIEF JUDICIAL MAGISTRATE (E&O),ERNAKULAM PETITIONER: P.M. ABDUL NAZEER AGED 62 YEARS S/O LATE KUNHABDULLA, FIELD HOUSE, KUTTIADI, VADAKARA, KOZHIKODE, PIN - 673508 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL RESPONDENT: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KOZHIKODE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN - 673001 2 STATE OF KERALA REPRESENTED BY PUBLIC PROSECUTOR,HIGH COURT OF KERALA, PIN - 682031 THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 28.02.2024, ALONG WITH Crl.MC.1813/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC NO. 1813 OF 2024 and connected cases 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 28TH DAY OF FEBRUARY 2024 / 9TH PHALGUNA, 1945 CRL.MC NO. 1819 OF 2024 AGAINST THE ORDER/JUDGMENT DATED IN CC NO.1193 OF 2017 OF ADDITIONAL CHIEF JUDICIAL MAGISTRATE (E&O),ERNAKULAM PETITIONER: P.M. ABDUL NAZEER AGED 62 YEARS S/O LATE KUNHABDULLA, FIELD HOUSE, KUTTIADI, VADAKARA, KOZHIKODE, PIN - 673508 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KOZHIKODE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN - 673001 2 STATE OF KERALA REPRESENTED BY PUBLIC PROSECUTOR,HIGH COURT OF KERALA, PIN - 682031 THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 28.02.2024, ALONG WITH Crl.MC.1813/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC NO. 1813 OF 2024 and connected cases 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 28TH DAY OF FEBRUARY 2024 / 9TH PHALGUNA, 1945 CRL.MC NO. 1820 OF 2024 AGAINST THE ORDER/JUDGMENT DATED IN CC NO.1177 OF 2017 OF ADDITIONAL CHIEF JUDICIAL MAGISTRATE (E&O),ERNAKULAM PETITIONER: P.M. ABDUL NAZEER AGED 62 YEARS S/O LATE KUNHABDULLA, FIELD HOUSE, KUTTIADI, VADAKARA, KOZHIKODE, PIN - 673508 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KOZHIKODE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN - 673001 2 STATE OF KERALA REPRESENTED BY PUBLIC PROSECUTOR,HIGH COURT OF KERALA, PIN - 682031 THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 28.02.2024, ALONG WITH Crl.MC.1813/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC NO. 1813 OF 2024 and connected cases 7 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 28TH DAY OF FEBRUARY 2024 / 9TH PHALGUNA, 1945 CRL.MC NO. 1826 OF 2024 AGAINST THE ORDER/JUDGMENT DATED IN CC NO.1128 OF 2017 OF ADDITIONAL CHIEF JUDICIAL MAGISTRATE (E&O),ERNAKULAM PETITIONER: P.M. ABDUL NAZEER AGED 62 YEARS S/O LATE KUNHABDULLA, FIELD HOUSE, KUTTIADI, VADAKARA, KOZHIKODE, PIN - 673508 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KOZHIKODE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN - 673001 2 STATE OF KERALA REPRESENTED BY PUBLIC PROSECUTOR,HIGH COURT OF KERALA, PIN - 682031 THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 28.02.2024, ALONG WITH Crl.MC.1813/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC NO. 1813 OF 2024 and connected cases 8 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 28TH DAY OF FEBRUARY 2024 / 9TH PHALGUNA, 1945 CRL.MC NO. 1833 OF 2024 AGAINST THE ORDER/JUDGMENT DATED IN CC NO.1180 OF 2017 OF ADDITIONAL CHIEF JUDICIAL MAGISTRATE (E&O),ERNAKULAM PETITIONER: P.M. ABDUL NAZEER AGED 62 YEARS S/O LATE KUNHABDULLA, FIELD HOUSE, KUTTIADI, VADAKARA, KOZHIKODE, PIN - 673508 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KOZHIKODE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN - 673001 2 STATE OF KERALA REPRESENTED BY PUBLIC PROSECUTOR,HIGH COURT OF KERALA, PIN - 682031 THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 28.02.2024, ALONG WITH Crl.MC.1813/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC NO. 1813 OF 2024 and connected cases 9 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 28TH DAY OF FEBRUARY 2024 / 9TH PHALGUNA, 1945 CRL.MC NO. 1838 OF 2024 AGAINST THE ORDER/JUDGMENT DATED IN CC NO.1182 OF 2017 OF ADDITIONAL CHIEF JUDICIAL MAGISTRATE (E&O),ERNAKULAM PETITIONER: P.M. ABDUL NAZEER AGED 62 YEARS S/O LATE KUNHABDULLA, FIELD HOUSE, KUTTIADI, VADAKARA, KOZHIKODE, PIN - 673508 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KOZHIKODE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN - 673001 2 STATE OF KERALA REPRESENTED BY PUBLIC PROSECUTOR,HIGH COURT OF KERALA, PIN - 682031 THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 28.02.2024, ALONG WITH Crl.MC.1813/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC NO. 1813 OF 2024 and connected cases 10 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 28TH DAY OF FEBRUARY 2024 / 9TH PHALGUNA, 1945 CRL.MC NO. 1839 OF 2024 AGAINST THE ORDER/JUDGMENT DATED IN CC NO.1124 OF 2017 OF ADDITIONAL CHIEF JUDICIAL MAGISTRATE (E&O),ERNAKULAM PETITIONER: P.M. ABDUL NAZEER AGED 62 YEARS S/O LATE KUNHABDULLA, FIELD HOUSE, KUTTIADI, VADAKARA, KOZHIKODE, PIN - 673508 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KOZHIKODE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN - 673001 2 STATE OF KERALA REPRESENTED BY PUBLIC PROSECUTOR,HIGH COURT OF KERALA, PIN - 682031 THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 28.02.2024, ALONG WITH Crl.MC.1813/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC NO. 1813 OF 2024 and connected cases 11 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 28TH DAY OF FEBRUARY 2024 / 9TH PHALGUNA, 1945 CRL.MC NO. 1852 OF 2024 AGAINST THE ORDER/JUDGMENT DATED IN CC NO.1181 OF 2017 OF ADDITIONAL CHIEF JUDICIAL MAGISTRATE (E&O),ERNAKULAM PETITIONER: P.M. ABDUL NAZEER AGED 62 YEARS S/O LATE KUNHABDULLA, FIELD HOUSE, KUTTIADI, VADAKARA, KOZHIKODE, PIN - 673508 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KOZHIKODE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN - 673001 2 STATE OF KERALA REPRESENTED BY PUBLIC PROSECUTOR,HIGH COURT OF KERALA, PIN - 682031 THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 28.02.2024, ALONG WITH Crl.MC.1813/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC NO. 1813 OF 2024 and connected cases 12 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 28TH DAY OF FEBRUARY 2024 / 9TH PHALGUNA, 1945 CRL.MC NO. 1856 OF 2024 AGAINST THE ORDER/JUDGMENT DATED IN CC NO.1126 OF 2017 OF ADDITIONAL CHIEF JUDICIAL MAGISTRATE (E&O),ERNAKULAM PETITIONER: P.M. ABDUL NAZEER AGED 62 YEARS S/O LATE KUNHABDULLA, FIELD HOUSE, KUTTIADI, VADAKARA, KOZHIKODE, PIN - 673508 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KOZHIKODE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN - 673001 2 STATE OF KERALA REPRESENTED BY PUBLIC PROSECUTOR,HIGH COURT OF KERALA, PIN - 682031 THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 28.02.2024, ALONG WITH Crl.MC.1813/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC NO. 1813 OF 2024 and connected cases 13 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 28TH DAY OF FEBRUARY 2024 / 9TH PHALGUNA, 1945 CRL.MC NO. 1857 OF 2024 AGAINST THE ORDER/JUDGMENT DATED IN CC NO.1127 OF 2017 OF ADDITIONAL CHIEF JUDICIAL MAGISTRATE (E&O),ERNAKULAM PETITIONER: P.M. ABDUL NAZEER AGED 62 YEARS S/O LATE KUNHABDULLA, FIELD HOUSE, KUTTIADI, VADAKARA, KOZHIKODE, PIN - 673508 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KOZHIKODE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN - 673001 2 STATE OF KERALA REPRESENTED BY PUBLIC PROSECUTOR,HIGH COURT OF KERALA, PIN - 682031 THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 28.02.2024, ALONG WITH Crl.MC.1813/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC NO. 1813 OF 2024 and connected cases 14 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 28TH DAY OF FEBRUARY 2024 / 9TH PHALGUNA, 1945 CRL.MC NO. 1876 OF 2024 AGAINST THE ORDER/JUDGMENT DATED IN CC NO.1123 OF 2017 OF ADDITIONAL CHIEF JUDICIAL MAGISTRATE (E&O),ERNAKULAM PETITIONER: P.M. ABDUL NAZEER AGED 62 YEARS S/O LATE KUNHABDULLA, FIELD HOUSE, KUTTIADI, VADAKARA, KOZHIKODE, PIN - 673508 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KOZHIKODE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN - 673001 2 STATE OF KERALA REPRESENTED BY PUBLIC PROSECUTOR,HIGH COURT OF KERALA, PIN - 682031 THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 28.02.2024, ALONG WITH Crl.MC.1813/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC NO. 1813 OF 2024 and connected cases 15 BECHU KURIAN THOMAS, J. ----------------------------------------- Crl.M.C. Nos. 1813/2024, 1804/2024, 1810/2024, 1812/2024, 1819/2024, 1820/2024, 1826/2024, 1833/2024, 1838/2024, 1839/2024, 1852/2024, 1856/2024, 1857/2024, & 1876/2024 ---------------------------------------- Dated this the 28th day of February, 2024

ORDER Learned Counsel for the petitioner seeks permission to withdraw these Crl.M.Cs with liberty to pursue the case before the trial Court.

In view of the above, these Crl.M.Cs are dismissed as withdrawn, reserving the liberty of the petitioner to take up all contentions before the trial Court in accordance with law. BECHU KURIAN THOMAS JUDGE AJM APPENDIX OF CRL.MC 1804/2024 ORIGINAL ACCUSED COPY OF THE COMPLAINT FILED BY THE COMPLAINANT IN CC.NO.1178/2017 ALONG WITH ALL ANNEXURES Annexure A2 COPY OF THE ASSESSMENT ORDER DATED 30.03.2016 PASSED BY THE 1ST RESPONDENT FOR THE A.Y 2013-14 Annexure A3 COPY OF THE COMMON NOTES OF ARGUMENTS FILED BEFORE THE HON'BLE COPY OF THE COMMON ORDER DATED 28.10.2022 PASSED BY THE ITAT Annexure A5 COPY OF THE JUDGMENT DATED APPENDIX OF CRL.MC 1810/2024 ORIGINAL ACCUSED COPY OF THE COMPLAINT FILED BY THE COMPLAINANT IN CC.NO.1179/2017 ALONG WITH ALL ANNEXURES Annexure A2 COPY OF THE ASSESSMENT ORDER DATED 30.03.2016 PASSED BY THE 1ST RESPONDENT FOR THE A.Y 2012-13 Annexure A3 COPY OF THE COMMON NOTES OF ARGUMENTS FILED BEFORE THE HON'BLE COPY OF THE COMMON ORDER DATED 28.10.2022 PASSED BY THE ITAT Annexure A5 COPY OF THE JUDGMENT DATED APPENDIX OF CRL.MC 1812/2024 ORIGINAL ACCUSED COPY OF THE COMPLAINT FILED BY THE COMPLAINANT IN CC.NO.1194/2017 ALONG WITH ALL ANNEXURES Annexure A2 COPY OF THE ASSESSMENT ORDER DATED 30.03.2016 PASSED BY THE 1ST RESPONDENT FOR THE A.Y 2014-15 Annexure A3 COPY OF THE COMMON ORDER DATED 28.10.2022 PASSED BY THE ITAT Annexure A4 COPY OF THE PENALTY ORDER DATED 31.03.2023 UNDER SEC 271 (1) (C) FOR THE A.Y 2014-15 Annexure A5 COPY OF THE APPEAL IN FORM 35 INCLUDING THE ACKNOWLEDGMENT AGAINST THE ORDER DATED 31.03.2023 FOR THE YEAR 2014-15 Annexure A6 COPY OF THE MODIFIED ASSESSMENT ORDER DATED 02.011.2023 FOR THE AY 2014-15 Annexure A7 COPY OF THE JUDGMENT DATED Annexure A8 COPY OF THE COMMON NOTES OF ARGUMENTS FILED BEFORE THE HON'BLE APPENDIX OF CRL.MC 1819/2024 ORIGINAL ACCUSED COPY OF THE COMPLAINT FILED BY THE COMPLAINANT IN CC.NO.1193/2017 ALONG WITH ALL ANNEXURES Annexure A2 COPY OF THE ASSESSMENT ORDER DATED 30.03.2016 PASSED BY THE 1ST RESPONDENT FOR THE A.Y 2014-15 Annexure A3 COPY OF THE COMMON NOTES OF ARGUMENTS FILED BEFORE THE HON'BLE COPY OF THE COMMON ORDER DATED 28.10.2022 PASSED BY THE ITAT Annexure A5 COPY OF THE JUDGMENT DATED APPENDIX OF CRL.MC 1820/2024 ORIGINAL ACCUSED COPY OF THE COMPLAINT FILED BY THE COMPLAINANT IN CC.NO.1177/2017 ALONG WITH ALL ANNEXURES Annexure A2 COPY OF THE ASSESSMENT ORDER DATED 30.03.2016 PASSED BY THE 1ST RESPONDENT FOR THE A.Y 2012-13 Annexure A3 COPY OF THE COMMON ORDER DATED 28.10.2022 PASSED BY THE ITAT Annexure A4 COPY OF THE PENALTY ORDER DATED 31.03.2023 UNDER SEC 271 (1) (C) FOR THE A.Y 2012-13 Annexure A5 COPY OF THE APPEAL IN FORM 35 INCLUDING THE ACKNOWLEDGMENT AGAINST THE ORDER DATED 31.03.2023 FOR THE YEAR 2012-13 Annexure A6 COPY OF THE MODIFIED ASSESSMENT ORDER DATED 02.11.2023 Annexure A7 COPY OF THE JUDGMENT DATED Annexure A8 COPY OF THE COMMON NOTES OF ARGUMENTS FILED BEFORE THE HON'BLE APPENDIX OF CRL.MC 1826/2024 ORIGINAL ACCUSED COPY OF THE COMPLAINT FILED BY THE COMPLAINT IN CC.NO.1128/2017 ALONG WITH ALL ANNEXURES Annexure A2 COPY OF THE ASSESSMENT ORDER DATED 30.03.2016 PASSED BY THE 1ST RESPONDENT FOR THE A.Y 2008-09 Annexure A3 COPY OF THE COMMON NOTES OF ARGUMENTS FILED BEFORE THE HON'BLE COPY OF THE COMMON ORDER DATED 28.10.2022 PASSED BY THE ITAT Annexure A5 COPY OF THE JUDGMENT DATED APPENDIX OF CRL.MC 1833/2024 ORIGINAL ACCUSED COPY OF THE COMPLAINT FILED BY THE COMPLAINANT IN CC.NO.1180/2017 ALONG WITH ALL ANNEXURES Annexure A2 COPY OF THE ASSESSMENT ORDER DATED 30.03.2016 PASSED BY THE 1ST RESPONDENT FOR THE A.Y 2011-12 Annexure A3 COPY OF THE COMMON ORDER DATED 28.10.2022 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, KOCHI BENCH IN COPY OF THE PENALTY ORDER DATED 31.03.2023 UNDER SEC 271 (1) (C) FOR THE A.Y 2011-12 Annexure A5 COPY OF THE APPEAL IN FORM 35 INCLUDING THE ACKNOWLEDGMENT AGAINST THE ORDER DATED 31.03.2023 FOR THE YEAR 2011-12 Annexure A6 COPY OF THE JUDGMENT DATED Annexure A7 COPY OF THE COMMON NOTES OF ARGUMENTS FILED BEFORE THE HON'BLE APPENDIX OF CRL.MC 1838/2024 ORIGINAL ACCUSED COPY OF THE COMPLAINT FILED BY THE COMPLAINANT IN CC.NO.1182/2017 BEFORE THE ADDITIONAL 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ANNEXURES Annexure A2 COPY OF THE ASSESSMENT ORDER DATED 30.03.2016 PASSED BY THE 1ST RESPONDENT FOR THE A.Y 2013-14 Annexure A3 COPY OF THE COMMON ORDER DATED 28.10.2022 PASSED BY THE ITAT Annexure A4 COPY OF THE PENALTY ORDER DATED 31.03.2023 UNDER SEC 271 (1) (C) FOR THE A.Y 2013-14 Annexure A5 COPY OF THE APPEAL IN FORM 35 INCLUDING THE ACKNOWLEDGMENT AGAINST THE ORDER DATED 31.03.2023 FOR THE YEAR 2013-14 Annexure A6 COPY OF THE MODIFIED ASSESSMENT ORDER DATED 02.011.2023 FOR THE AY 2013-14 Annexure A7 COPY OF THE JUDGMENT DATED Annexure A8 COPY OF THE COMMON NOTES OF ARGUMENTS FILED BEFORE THE HON'BLE APPENDIX OF CRL.MC 1856/2024 ORIGINAL ACCUSED COPY OF THE COMPLAINT FILED BY THE COMPLAINANT IN CC.NO.1126/2017 ALONG WITH ALL ANNEXURES Annexure A2 COPY OF THE ASSESSMENT ORDER DATED 30.03.2016 PASSED BY THE 1ST RESPONDENT FOR THE A.Y 2009-10 Annexure A3 COPY OF THE COMMON ORDER DATED 28.10.2022 PASSED BY THE ITAT Annexure A4 COPY OF THE PENALTY ORDER DATED 31.03.2023 UNDER SEC 271 (1) (C) FOR THE A.Y 2009-10 Annexure A5 COPY OF THE APPEAL IN FORM 35 INCLUDING THE ACKNOWLEDGMENT AGAINST THE ORDER DATED 31.03.2023 FOR THE YEAR 2009-10 Annexure A6 COPY OF THE MODIFIED ASSESSMENT ORDER FOR AY 2009-10 DATED 02.11.2023 Annexure A7 COPY OF THE JUDGMENT DATED Annexure A8 COPY OF THE COMMON NOTES OF ARGUMENTS FILED BEFORE THE HON'BLE APPENDIX OF CRL.MC 1857/2024 ORIGINAL ACCUSED COPY OF THE COMPLAINT FILED BY THE COMPLAINANT IN CC.NO.1127/2017 ALONG WITH ALL ANNEXURES Annexure A2 COPY OF THE ASSESSMENT ORDER DATED 30.03.2016 PASSED BY THE 1ST RESPONDENT FOR THE A.Y 2009-10 Annexure A3 COPY OF THE COMMON NOTES OF ARGUMENTS FILED BEFORE THE HON'BLE COPY OF THE COMMON ORDER DATED 28.10.2022 PASSED BY THE ITAT Annexure A5 COPY OF THE JUDGMENT DATED APPENDIX OF CRL.MC 1876/2024 ORIGINAL ACCUSED COPY OF THE COMPLAINT FILED BY THE COMPLAINANT IN CC.NO.1123/2017 BEFORE THE ADDITIONAL CHIEF JUDICIAL MAGISTRATE COURT (ECONOMIC OFFENCES) ERNAKULAM ALONG WITH ALL ANNEXURES Annexure A2 COPY OF THE ASSESSMENT ORDER DATED 30.03.2016 PASSED BY THE 1ST RESPONDENT FOR THE A.Y 2010-11 Annexure A3 COPY OF THE COMMON ORDER DATED 28.10.2022 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, KOCHI BENCH Annexure A4 COPY OF THE PENALTY ORDER DATED 31.03.2023 UNDER SEC 271 (1) (C) FOR THE A.Y 2010-11 Annexure A5 COPY OF THE APPEAL IN FORM 35 INCLUDING THE ACKNOWLEDGMENT AGAINST THE ORDER DATED 31.03.2023 FOR THE YEAR 2010-11 Annexure A6 COPY OF THE MODIFIED ASSESSMENT ORDER FOR AY 2010-11 DATED 02.11.2023 Annexure A7 COPY OF THE JUDGMENT DATED Annexure A8 COPY OF THE COMMON NOTES OF ARGUMENTS FILED BEFORE THE HON'BLE INCOME TAX APPELLATE TRIBUNAL, KOCHI APPENDIX OF CRL.MC 1813/2024 ORIGINAL ACCUSED COPY OF THE COMPLAINT FILED BY THE COMPLAINANT IN CC.NO.1125/2017 ALONG WITH ALL ANNEXURES Annexure A2 COPY OF THE ASSESSMENT ORDER DATED 30.03.2016 PASSED BY THE 1ST RESPONDENT FOR THE A.Y 2008-09 Annexure A3 COPY OF THE COMMON ORDER DATED 28.10.2022 PASSED BY THE ITAT Annexure A4 COPY 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