P.M. SHARIJTH vs. THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT)

WP(C)/33267/2023HC KeralaKLHC01074194202319 October 2023Author: HONOURABLE MR. JUSTICE D. K. SINGH8 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala disposed of the writ petitions. The decision was based on a communication dated October 18, 2023, from the office of the Assistant Commissioner of Income Tax (Benami Prohibition Unit). This communication stated that the provisional attachment made in respect of the properties of the petitioners, under Section 24(4)(b)(i) of the Prohibition of Benami Property Transactions Act, 1988, had been lifted. In view of this development, the Court found that nothing survived in the writ petitions. Consequently, the petitions were disposed of, and any pending interlocutory applications were dismissed. The Court did not delve into the merits of the attachment or the underlying Benami proceedings.

What were the facts?

These two writ petitions, WP(C) No. 33267 of 2023 and WP(C) No. 33390 of 2023, were filed before the High Court of Kerala at Ernakulam. The petitioners, P.M. Sharijth and Chonari Kammukutty, sought a writ of mandamus directing the Assistant Commissioner of Income Tax (Benami Prohibition Unit) to release the provisional attachment of their properties. The attachment was made under Section 24(4)(b)(i) of the Prohibition of Benami Property Transactions Act, 1988. The petitions were heard on October 19, 2023.

What were the issues?

1. Whether a writ of mandamus should be issued to the Assistant Commissioner of Income Tax (Benami Prohibition Unit) to release the provisional attachment of the petitioners' properties made under Section 24(4)(b)(i) of the Prohibition of Benami Property Transactions Act, 1988? The petitioner's contention, as evident from their prayer, is that the provisional attachment of their properties is unlawful and requires judicial intervention for its release. The revenue's stance, as indicated by the subsequent development, is that the attachment has been lifted. No specific arguments from either side regarding the legality or illegality of the attachment itself were recorded in the judgment, as the matter was resolved by the subsequent action of the revenue.

Which sections of the Income-tax Act were involved?

24(4)(b)(i)

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C) NO. 33267 OF 2023

WP(C).33390/2023

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 19TH DAY OF OCTOBER 2023 / 27TH ASWINA, 1945 WP(C) NO. 33267 OF 2023 PETITIONER/S: P.M. SHARIJTH AGED 45 YEARS POOVANITHERUVATHMALIYEKKAL HOUSE, 12/510, THEKKUMTHALA, KUTTICHIERA, MALAPPURAM DISTRICT, PIN - 673001 BY ADVS. M.P.SHAMEEM AHAMED HARISH R. MENON AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL NAEEM M.M MUHAMMED FIRDOUZ A.V. RESPONDENT/S: 1 THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT) GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI, PIN - 682036 2 UNION OF INDIA (REPRESENTED BY FINANCE SECRETARY) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK NEW DELHI, PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.10.2023, ALONG WITH WP(C).33390/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) Nos.33267 & 33390/2023 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 19TH DAY OF OCTOBER 2023 / 27TH ASWINA, 1945 WP(C) NO. 33390 OF 2023 PETITIONER/S: CHONARI KAMMUKUTTY, AGED 69 YEARS S/O KUNHI POCKER, ARODIYIL HOUSE, TWINS PALACE, CHEMMAD, TALAPARA ROAD, MUNNIYOOR, THIRURANGADI, MALAPPURAM, PIN - 676306 BY ADVS. M.P.SHAMEEM AHAMED HARISH R. MENON AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL NAEEM M.M MUHAMMED FIRDOUZ A.V. RESPONDENT/S: 1 THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT) GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI, PIN - 682036 2 UNION OF INDIA (REPRESENTED BY FINANCE SECRETARY) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE ROOM 46, NORTH BLOCK NEW DELHI, PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.10.2023, ALONG WITH WP(C).33267/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) Nos.33267 & 33390/2023 3

J U D G M E N T [WP(C) Nos.33267/2023, 33390/2023] These writ petitions have been filed mainly seeking the following prayer: “To issue a writ of mandamus or such other writ or directions to the 1st respondent to release the provisional attachment, made in respect of the properties of the petitioner vide Exhibit P2 series orders issued under Sec.24(4)(b)(i) of the Benami Prohibition Act.”

Today,

Sri.S.Manu,

learned

Deputy Solicitor General of India for the first respondent, has made available a copy of communication dated 18.10.2023 issued from the office of the Assistant Commissioner of Income Tax, ACIT (BPU), which states that the provisional attachment made vide order under Section 24(4)(b) (i) of the Prohibition of Benami Property Transactions Act, 1988 in respect of the properties of the petitioners herein, has been lifted.

In view of the above, nothing survives in these writ petitions. Recording the above, these writ petitions are disposed of. Pending interlocutory applications, if any, in these writ petitions would stand dismissed. DINESH KUMAR SINGH

JUDGE jg

Appendix — schedule of exhibits

APPENDIX OF WP(C) 33390/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1STRESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1456/2015 DATED 23.03.2015 Exhibit P1 A COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1328/2015 DATED 18.03.2015 Exhibit P1 B COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1501/2015 DATED 25.03.2015 Exhibit P1 C COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1500/2015 DATED 25.03.2015 Exhibit P1 D COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1404/2015 DATED 20.03.2015 Exhibit P1 E COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1764/2015 DATED 10.04.2015 Exhibit P2 COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019 FOR THE PROPERTY PURCHASED VIDES SALE DEED 1456/2015 DATED 23.03.2015 Exhibit P2 A COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED WP(C) Nos.33267 & 33390/2023 6 26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE DEED 1328/2015 DATED 18.03.2015 Exhibit P2 B COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE DEED 1501/2015 DATED 25.03.2015 Exhibit P2 C COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE DEED 1500/2015 DATED 25.03.2015 Exhibit P2 D COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE DEED 1404/2015 DATED 20.03.2015 Exhibit P2 E COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE DEED 1764/2015 DATED 10.04.2015 Exhibit P3 A COPY OF THE NOTIFICATION SO 3289 (E) DT. 25.10.2016 Exhibit P4 COPY OF THE JUDGEMENT IN WP(C) NO. 2577/2020, WP(C) NO. 2590/2020, WP(C) NO. 2595/2020, WP(C) NO. 2596/2020, WP(C) NO.2621/2020 & WP(C) NO. 2627/2020 DATED 17.01.2023 OF THE HON'BLE HIGH COURT OF KERALA IN THE CASE OF THE PETITIONER Exhibit P5 COPY OF THE REQUEST LETTER DATED 17.05.2023 FILED BY THE AUTHORIZED REPRESENTATIVE OF THE PETITIONER TO THE 1ST RESPONDENT Exhibit P6 COPY OF THE REPLY DATED 30.06.2023 BEARING LETTER NO. ITBA/COM/F/17/2023-24/1054058848 (1) ISSUED BY THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT) WP(C) Nos.33267 & 33390/2023 7 APPENDIX OF WP(C) 33267/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1STRESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1328/2015 DATED 18.03.2015 Exhibit P1 A COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1STRESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1404/2015 DATED 20.03.2015 Exhibit P1 B COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1764/2015 DATED 10.04.2015 Exhibit P1 C COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1501/2015 DATED 25.03.2015 Exhibit P1 D COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1500/2015 DATED 25.03.2015 Exhibit P1 E COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1456/2015 DATED 23.03.2015 Exhibit P2 COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019 FOR THE PROPERTY PURCHASED VIDES SALE DEED 1328/2015 DATED 18.03.2015 Exhibit P2 A COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE WP(C) Nos.33267 & 33390/2023 8 DEED 1404/2015 DATED 20.03.2015 Exhibit P2 B COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE DEED 1764/2015 DATED 10.04.2015 Exhibit P2 C COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE DEED 1501/2015 DATED 25.03.2015 Exhibit P2 D COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE DEED 1500/2015 DATED 25.03.2015 Exhibit P2 E COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019 FOR THE PROPERTY PURCHASED VIDE SALE DEED 1456/2015 DATED 23.03.2015 Exhibit P3 A COPY OF THE NOTIFICATION SO 3289 (E) DT. 25.10.2016 Exhibit P4 COPY OF THE JUDGEMENT DATED 17.01.2023 OF THE HON'BLE HIGH COURT OF KERALA IN THE CASE OF THE PETITIONER Exhibit P4 A COPY OF THE JUDGMENT DATED 08.02.2023 IN WP (C) 4432 / 2020 Exhibit P5 COPY OF THE REQUEST LETTER DATED 17.05.2023 FILED BY THE AUTHORIZED REPRESENTATIVE OF THE PETITIONER TO THE 1ST RESPONDENT Exhibit P6 COPY OF THE REPLY DATED 30.06.2023 BEARING LETTER NO. ITBA/COM/F/17/2023-24/1054057716 (1) ISSUED BY THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT)

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