IRFAN AK vs. THE UNION OF INDIA, INCOME TAX DEPARTMENT

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WP(Crl.)/659/2023HC KeralaKLHC01047292202309 October 2023Author: HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala disposed of the Writ Petition (Criminal) in light of its previous order dated 09.10.2023 in Crl.M.C.No.7793/2023. The Court noted that the earlier order had already modified the impugned order passed by the Judicial First Class Magistrate Court – I, Kozhikode, after hearing the petitioner in the present case. Therefore, no further orders were deemed necessary in this specific writ petition. The reasoning for the modification in the prior order is not detailed in this judgment. The operative direction is that the writ petition is disposed of based on the previous order.

What were the facts?

The petitioner, Irfan A.K., filed a Writ Petition (Criminal) seeking a writ of mandamus directing respondents 3 and 4 (Deputy Director of Income Tax and Principal Director of Income Tax) to deposit Rs. 14,86,500/- before the Judicial Magistrate Court, Kozhikode, irrespective of pending assessment proceedings. The petitioner also sought a direction for the Magistrate to consider and dispose of a fresh application for the release of seized amounts upon deposit. The impugned order under challenge was a common order passed by the Judicial First Class Magistrate Court – I, Kozhikode, in Crl.M.P.Nos.2169/2022 and 573/2022. The High Court noted that it had already modified the Magistrate's order on 09.10.2023 in Crl.M.C.No.7793/2023, after hearing the petitioner in the present case.

What were the issues?

1. Whether a writ of mandamus should be issued directing the Income Tax authorities (respondents 3 and 4) to deposit Rs. 14,86,500/- before the Jurisdictional Magistrate Court, Kozhikode, notwithstanding the pendency of assessment proceedings against the petitioner. The petitioner argued for the deposit and subsequent release of seized amounts. The respondents' contentions are not recorded in the judgment. 2. Whether the Jurisdictional Magistrate Court should be directed to consider and dispose of a fresh application for the release of seized amounts in a time-bound manner, upon the deposit of the specified sum by the Income Tax authorities. The petitioner sought this direction. The respondents' contentions are not recorded in the judgment.

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 P.V.KUNHIKRISHNAN MONDAY, THE 9TH DAY OF OCTOBER 2023 / 17TH ASWINA, 1945 WP(CRL.) NO. 659 OF 2023 AGAINST THE ORDER/JUDGMENT CRMP 573/2022 OF JUDICIAL MAGISTRATE OF FIRST CLASS -I,KOZHIKODE PETITIONER: IRFAN A.K., AGED 27 YEARS S/O IBRAHIM, PAZAHAYA CHALATT FLAT 1, AREEKAAD, NADUVATTAM .P.O., KOZHIKODE, PIN - 673028 BY ADVS. RAMEEZ NOOH P.RAFTHAS RESPONDENTS: 1 THE UNION OF INDIA, INCOME TAX DEPARTMENT REPRESENTED BY THE ASSISTANT DIRECTOR OF INCOME TAX (INVESTIGATION) - I, 8TH FLOOR, AAYAKAR BHAWAN, KOZHIKODE, PIN - 673001 2 STATE OF KERALA REPRESENTED BY INSPECTOR OF POLICE, PANNIYANKARA POLICE STATION, KOZHIKODE- 673003. REPRESENTED THROUGH THE PUBLIC PROSECUTOR. HIGH COURT OF KERALA, ERNAKULAM, PIN - 682031 3 THE DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION) - I, INCOME TAX DEPARTMENT, 8TH FLOOR, AAYAKAR BHAWAN, KOZHIKODE, PIN - 673001 4 PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION) KOCHI INCOME TAX DEPARTMENT, C.R. BUILDING, IS PRESS ROAD, KOCHI, PIN - 682018 THIS WRIT PETITION (CRIMINAL) HAVING COME UP FOR ADMISSION ON 09.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(Crl.)No.659 of 2023 2 P.V.KUNHIKRISHNAN, J. ------------------------------ W.P.(Crl.)No.659 of 2023 ---------------------------------------------- Dated this the 09th day of October, 2023

JUDGMENT This Writ Petition (Crl.) is filed with the following prayers: “(i) Issue a writ of mandamus or any other writ, order or direction directing the respondents 3 and 4 to deposit Rs. 14,86,500/- (Rupees Fourteen Lakhs Eighty-Six Thousand Five Hundred Only) before the Juri ictional Magistrate Court forthwith disregarding the pendency of assessment proceedings against the petitioner. (ii) Issue a direction to the Juri ictional Magistrate Court directing that, upon depositing the amount by the respondents 3 and 4. If the petitioner files a fresh application to release the amounts seized, the same is to be considered and disposed in a time bound manner. (iii) This Hon’ble Court may be pleased to dispense the petitioners from filing the true English translation of the exhibits produced along with this Writ Petition. (iv) Pass such other orders as this Hon’ble Court deem fit and proper in the facts and circumstances of the case; and (v) award costs”

2.

The impugned order is a common order passed in Crl.M.P.Nos.2169/2022 and 573/2022 by the Judicial First Class Magistrate Court – I, Kozhikode. This Court as per the order dated 09.10.2023 in Crl.M.C.No.7793/2023, already modified the above order after hearing the petitioner in this case also. In such circumstances, no further order is necessary in this case. Therefore, this Writ petition (Crl.) is disposed of in the light of the order dated 09.10.2023 in Crl.M.C.No.7793/2023. P.V.KUNHIKRISHNAN DM JUDGE

Appendix — schedule of exhibits
APPENDIX OF WP(CRL.) 659/2023 PETITIONER EXHIBITS EXHIBIT -P1 TRUE COPY OF THE NOTICE NO. ITBA/INV/S/131/2022-23/1042862545(1) DTD. 26.04.2022 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER EXHIBIT- P2 TRUE COPY OF CLAIM PETITION VIZ. CRL.MP. NO. 573/2022 DTD. FEBRUARY,2022 FILED BY THE PETITIONER BEFORE THE HON'BLE JUDICIAL FIRST- CLASS MAGISTRATE COURT- I, KOZHIKODE EXHIBIT -P3 TRUE COPY OF THE RIVAL CLAIM PETITION FILED BY THE 3RD RESPONDENT HEREIN IN CRL.M.P. NO.2169 OF 2022 DTD. 27.06.2022 FILED BY THE 3RD RESPONDENT BEFORE THE HON'BLE JUDICIAL FIRST- CLASS MAGISTRATE COURT- I, KOZHIKODE EXHIBIT -P4 TRUE COPY OF THE ORDER DTD. 10.01.2022 PASSED BY THIS HON'BLE COURT IN CRL.MC NO. 8195 OF 2017 EXHIBIT -P5 TRUE COPY OF THE COMMON ORDER PASSED BY THE HON'BLE JUDICIAL FIRST-CLASS MAGISTRATE COURT, I, KOZHIKODE PASSED IN CRL.M.P. NO. 573 OF 2022 AND CRL.M.P. NO. 2169 OF 2022 DATED 12.10.2022 EXHIBIT -P6 TRUE COPY OF THE JUDGMENT IN CRL.R.P. NO. 51 OF 2022 BEFORE THE HON'BLE SESSIONS COURT, KOZHIKODE DATED 16.11.2022 RESPONDENTS EXHIBITS :NIL //TRUE COPY// PA TO JUDGE

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