Heard together (3 matters)
WP(C).No.17591 OF 2020
WP(C).17624/2020
WP(C).17638/2020
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 AMIT RAWAL
TUESDAY, THE 08TH DAY OF DECEMBER 2020 / 17TH AGRAHAYANA, 1942
WP(C).No.17591 OF 2020(Y)
PETITIONER:
VARUN RAJ,
AGED 32 YEARS,
S/O. M. K. RAJENDRAN PILLAI, RAJAVALSAM,
PANAGADU, KULANADA, PANDALAM P. O., PATHANAMTHITTA.
BY ADVS.
SRI.S.MUHAMMED HANEEFF
SRI.M.H.ASIF ALI
SMT.SHAIMA VAHAB
RESPONDENTS:
1
THE ASSISTANT COMMISSIONER OF INCOME TAX
AAYAKAR BHAVAN, KOLLAM, KERALA - 620 001.
2
THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)
I. S. PRESS ROAD, KOCHI - 682 031.
BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)
BY SRI. JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.12.2020, ALONG WITH WP(C).17624/2020(C), WP(C).17638/2020(D),
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.17591 OF 2020 & con.cases
-2-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
TUESDAY, THE 08TH DAY OF DECEMBER 2020 / 17TH AGRAHAYANA, 1942
WP(C).No.17624 OF 2020(C)
PETITIONER:
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
SMT.SHAIMA VAHAB
RESPONDENTS:
1
THE ASSISTANT COMMISSIONER OF INCOME TAX
AAYAKAR BHAVAN, KOLLAM, KERALA - 620 001.
2
THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)
I.S.PRESS ROAD, KOCHI - 682031.
BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)
BY SRI. JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.12.2020, ALONG WITH WP(C).17591/2020(Y), WP(C).17638/2020(D),
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.17591 OF 2020 & con.cases
-3-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
TUESDAY, THE 08TH DAY OF DECEMBER 2020 / 17TH AGRAHAYANA, 1942
WP(C).No.17638 OF 2020(D)
PETITIONER:
ARUN RAJ PILLAI, AGED 30 YEARS,
S/O.M.K.RAJENDRAN PILLAI, RAJAVALSAM, PANAGADU,
KULANADA, PANDALAM P.O., PATHANAMTHITTA - 689 503.
BY ADVS.
SRI.S.MUHAMMED HANEEFF
SRI.M.H.ASIF ALI
SMT.SHAIMA VAHAB
RESPONDENTS:
1
THE ASSISTANT COMMISSIONER OF INCOME TAX,
AAYAKAR BHAVAN, KOLLAM, KERALA -620 001.
2
THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)
I.S.PRESS ROAD, KOCHI- 682031.
BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)
BY SRI. JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.12.2020, ALONG WITH WP(C).17591/2020(Y), WP(C).17624/2020(C),
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.17591 OF 2020 & con.cases
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JUDGMENT [ WP(C).17591/2020, WP(C).17624/2020, WP(C).17638/2020 ] Dated this the 8th day of December 2020 The controversy involved in these writ petitions is whether the order of provisional attachment issued under Section 281B of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) before the assessment would be valid and in force after the expiry of maximum period of two years.
2.Learned counsel appearing on behalf of the petitioner submits that vide Ext.P13 in September, 2018 properties of the petitioners were attached for a period of six months and extended to another period of six months. The extension as per the last order was on 31.10.2019, expired on 30.04.2020. However, the Sub-Registrar has not been communicated regarding the non-existence of the attachment order. As per the amended provision of Section 281B, the validity of the provisional assessment
WP(C).No.17591 OF 2020 & con.cases -5- order would be of sixty days after the passing of the final assessment orders. In the instant case, assessment orders are dated 18.03.2020 and therefore, attachment orders are no longer in existence but there is no communication from the Income Tax Department and therefore, the petitioners predicament is in oblivion.
3.On the other hand, learned counsel appearing on behalf of the Income Tax Department submits that during the pendency of the writ petition, there was an attachment after the assessment order, under Rule 48, of Second Schedule of the Income Tax Act, 1961. Though the petitioners have preferred an appeal and order of assessment is stayed, writ petitions qua the provisional attachment is thus, rendered infructuous. Petitioners have already taken objections regarding the veracity of the assessment order impugned and the same can be adjudicated. On consideration of the submissions made by Mr.Jose Joseph, learned counsel for the Income Tax Department, no WP(C).No.17591 OF 2020 & con.cases -6- cause of action survives in the writ petitions in view of the fact that as the attachment order has been passed under Rule 48 of the the Second Schedule of the Income Tax. Writ petitions are not maintainable at this stage and disposed of. Liberty is granted to the petitioners to challenge the order, if any, in accordance with law as and when fresh cause action arises. AMIT RAWAL vv JUDGE
WP(C).No.17591 OF 2020 & con.cases -7-
Appendix — schedule of exhibits
APPENDIX OF WP(C) 17591/2020
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
A TRUE COPY OF THE RELEVANT PAGES OF
THE ASSESSMENT ORDER IN RESPECT OF THE
PETITIONER PASSED PROTECTIVELY DATED
18.03.2020 FOR THE ASSESSMENT YEAR
2012-13.
EXHIBIT P2
A TRUE COPY OF THE RELEVANT PAGES OF
THE ASSESSMENT ORDER IN RESPECT OF THE
PETITIONER PASSED PROTECTIVELY DATED
18.03.2020 FOR THE ASSESSMENT YEAR
2013-14.
EXHIBIT P3
A TRUE COPY OF THE RELEVANT PAGES OF
THE ASSESSMENT ORDER IN RESPECT OF THE
PETITIONER PASSED PROTECTIVELY DATED
18.03.2020 FOR THE ASSESSMENT YEAR
2014-15.
EXHIBIT P4
A TRUE COPY OF THE RELEVANT PAGES OF
THE ASSESSMENT ORDER IN RESPECT OF THE
PETITIONER PASSED PROTECTIVELY DATED
18.03.2020 FOR THE ASSESSMENT YEAR
2015-16.
EXHIBIT P5
A TRUE COPY OF THE RELEVANT PAGES OF
THE ASSESSMENT ORDER IN RESPECT OF THE
PETITIONER PASSED PROTECTIVELY DATED
18.03.2020 FOR THE ASSESSMENT YEAR
2016-17.
EXHIBIT P6
A TRUE COPY OF THE RELEVANT PAGES OF
THE ASSESSMENT ORDER IN RESPECT OF THE
PETITIONER PASSED PROTECTIVELY DATED
18.03.2020 FOR THE ASSESSMENT YEAR
2017-18.
EXHIBIT P7
A TRUE COPY OF THE RELEVANT PAGES OF
THE ASSESSMENT ORDERS DATED 17.03.2020,
IN RESPECT OF SHRI RAJENDRAN PILLAI
PASSED SUBSTANTIVELY FOR THE ASSESSMENT
YEAR 2012-13.
WP(C).No.17591 OF 2020 & con.cases
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EXHIBIT P8
A TRUE COPY OF THE RELEVANT PAGES OF
THE ASSESSMENT ORDERS DATED 17.03.2020,
IN RESPECT OF SHRI RAJENDRAN PILLAI
PASSED SUBSTANTIVELY FOR THE ASSESSMENT
YEAR 2013-14.
EXHIBIT P9
A TRUE COPY OF THE RELEVANT PAGES OF
THE ASSESSMENT ORDERS DATED 17.03.2020,
IN RESPECT OF SHRI RAJENDRAN PILLAI
PASSED SUBSTANTIVELY FOR THE ASSESSMENT
YEAR 2014-15.
EXHIBIT P10
A TRUE COPY OF THE RELEVANT PAGES OF
THE ASSESSMENT ORDERS DATED 17.03.2020,
IN RESPECT OF SHRI RAJENDRAN PILLAI
PASSED SUBSTANTIVELY FOR THE ASSESSMENT
YEAR 2015-16.
EXHIBIT P11
A TRUE COPY OF THE RELEVANT PAGES OF
THE ASSESSMENT ORDERS DATED 17.03.2020,
IN RESPECT OF SHRI RAJENDRAN PILLAI
PASSED SUBSTANTIVELY FOR THE ASSESSMENT
YEAR 2016-17.
EXHIBIT P12
A TRUE COPY OF THE RELEVANT PAGES OF
THE ASSESSMENT ORDERS DATED 17.03.2020,
IN RESPECT OF SHRI RAJENDRAN PILLAI
PASSED SUBSTANTIVELY FOR THE ASSESSMENT
YEAR 2017-18.
EXHIBIT P13
A TRUE COPY OF THE ORDER BEARING
NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19
DATED 17.09.18 PERTAINING TO PROPERTIES
OF THE PETITIONER COVERED BY DOCUMENT
NO.685/06 AND OTHER.
EXHIBIT P13(a)
A TRUE COPY OF THE ORDER BEARING
NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19
DATED 17.09.18 PERTAINING TO PROPERTIES
OF THE PETITIONER COVERED BY DOCUMENT
NO.361/15.
EXHIBIT P13(b)
A TRUE COPY OF THE ORDER BEARING
NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19
DATED 17.09.18 PERTAINING TO PROPERTIES
WP(C).No.17591 OF 2020 & con.cases
-9-
OF THE PETITIONER COVERED BY DOCUMENT
NO.1040/16.
EXHIBIT P13(c)
A TRUE COPY OF THE ORDER BEARING
NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19
DATED 17.09.18 PERTAINING TO PROPERTIES
OF THE PETITIONER COVERED BY DOCUMENT
NO.IN-DL-26345648582334M.
EXHIBIT P13(d)
A TRUE COPY OF THE ORDER BEARING
NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19
DATED 17.09.18 PERTAINING TO PROPERTIES
OF THE PETITIONER COVERED BY DOCUMENT
NO.2918/16.
EXHIBIT P13(e)
A TRUE COPY OF THE ORDER BEARING
NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19
DATED 17.09.18 PERTAINING TO PROPERTIES
OF THE PETITIONER COVERED BY DOCUMENT
NO.2320/11 AND OTHER.
EXHIBIT P13(f)
A TRUE COPY OF THE ORDER BEARING
NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19
DATED 17.09.18 PERTAINING TO PROPERTIES
OF THE PETITIONER COVERED BY DOCUMENT
NO.93/13.
EXHIBIT P13(g)
A TRUE COPY OF THE ORDER BEARING
NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19
DATED 17.09.18 PERTAINING TO PROPERTIES
OF THE PETITIONER COVERED BY DOCUMENT
NO.949/10.
EXHIBIT P13(h)
A TRUE COPY OF THE ORDER BEARING
NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19
DATED 17.09.18 PERTAINING TO PROPERTIES
OF THE PETITIONER COVERED BY DOCUMENT
NO.853/12.
EXHIBIT P13(i)
A TRUE COPY OF THE ORDER BEARING
NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19
DATED 17.09.18 PERTAINING TO PROPERTIES
OF THE PETITIONER COVERED BY DOCUMENT
NO.889/10.
WP(C).No.17591 OF 2020 & con.cases
-10-
NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19
DATED 17.09.18 PERTAINING TO PROPERTIES
OF THE PETITIONER COVERED BY DOCUMENT
NO.693/14.
EXHIBIT P13(k)
A TRUE COPY OF THE ORDER BEARING
NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19
DATED 17.09.18 PERTAINING TO PROPERTIES
OF THE PETITIONER COVERED BY DOCUMENT
NO.2069/16.
EXHIBIT P13(l)
A TRUE COPY OF THE ORDER BEARING
NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19
DATED 17.09.18 PERTAINING TO PROPERTIES
OF THE PETITIONER COVERED BY DOCUMENT
NO.1635/14.
EXHIBIT P13(m)
A TRUE COPY OF THE ORDER BEARING
NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19
DATED 17.09.18 PERTAINING TO PROPERTIES
OF THE PETITIONER COVERED BY DOCUMENT
NO.1060/10.
EXHIBIT P13(n)
A TRUE COPY OF THE ORDER BEARING
NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19
DATED 17.09.18 PERTAINING TO PROPERTIES
OF THE PETITIONER COVERED BY DOCUMENT
NO.193/04.
EXHIBIT P13(o)
A TRUE COPY OF THE ORDER BEARING
NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19
DATED 17.09.18 PERTAINING TO PROPERTIES
OF THE PETITIONER COVERED BY DOCUMENT
NO.585/16.
EXHIBIT P13(p)
A TRUE COPY OF THE ORDER BEARING
NO.ACAPR8839E/281B/ACIT/CC/KLM/18-19
DATED 17.09.18 PERTAINING TO PROPERTIES
OF THE PETITIONER COVERED BY DOCUMENT
NO.977/16 AND OTHER.
EXHIBIT P14
A TRUE COPY OF THE ORDER BEARING
NO.DDIT/INV/KLM/MKR/17-18 DATED
03.10.17 PERTAINING TO PROPERTIES AT
BANGALORE COVERED BY DOCUMENT
NO.3826/2013-14.
WP(C).No.17591 OF 2020 & con.cases
-11-
EXHIBIT P14(a)
A TRUE COPY OF THE ORDER BEARING
NO.DDIT/INV/KLM/MKR/17-18 DATED
03.10.17 PERTAINING TO PROPERTIES AT
BANGALORE COVERED BY DOCUMENT
NO.2425/2006-07.
EXHIBIT P14(b)
A TRUE COPY OF THE ORDER BEARING
NO.DDIT/INV/KLM/MKR/17-18 DATED
03.10.17 PERTAINING TO PROPERTIES AT
BANGALORE COVERED BY DOCUMENT
NO.6036/2008-09.
EXHIBIT P15
THE ACKNOWLEDGMENT OF DECLARATION U/S
183 OF THE FINANCE ACT, 2016 WHICH
INCLUDES THE DESCRIPTION OF THE
PROPERTIES.
EXHIBIT P16
THE DETAILS OF THE PAYMENT EFFECTED ON
VARIOUS DATES BY THE PETITIONER AND
OTHER FAMILY MEMBERS.
EXHIBIT P17
DETAILS OF THE PAYMENT MADE BY THE
PETITIONER AND HIS FAMILY MEMBERS
SUBSEQUENT TO THE PAYMENTS MADE AS
SHOWN IN EXT P16.
WP(C).No.17591 OF 2020 & con.cases
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APPENDIX OF WP(C) 17624/2020
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDER IN RESPECT OF THE
PETITIONER PASSED PROTECTIVELY DATED
18/03/2020 FOR THE ASSESSMENT YEAR 2012-13.
EXHIBIT P2
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDER IN RESPECT OF THE
PETITIONER PASSED PROTECTIVELY DATED
18/03/2020 FOR THE ASSESSMENT YEAR 2013-14.
EXHIBIT P3
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDER IN RESPECT OF THE
PETITIONER PASSED PROTECTIVELY DATED
18/03/2020 FOR THE ASSESSMENT YEAR 2014-15.
EXHIBIT P4
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDER IN RESPECT OF THE
PETITIONER PASSED PROTECTIVELY DATED
18/03/2020 FOR THE ASSESSMENT YEAR 2015-16.
EXHIBIT P5
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDER IN RESPECT OF THE
PETITIONER PASSED PROTECTIVELY DATED
18/03/2020 FOR THE ASSESSMENT YEAR 2016-17
EXHIBIT P6
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDER IN RESPECT OF THE
PETITIONER PASSED PROTECTIVELY DATED
18/03/2020 FOR THE ASSESSMENT YEAR 2017-18.
EXHIBIT P7
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDERS DT. 17/03/2020, IN
RESPECT OF SRI.RAJENDRAN PILLAI, PASSED
SUBSTANTIVELY FOR THE ASSESSMENT YEAR 2012-
13.
EXHIBIT P8
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDERS DT. 17/03/2020, IN
RESPECT OF SRI.RAJENDRAN PILLAI, PASSED
SUBSTANTIVELY FOR THE ASSESSMENT YEAR 2013-
14.
WP(C).No.17591 OF 2020 & con.cases
-13-
EXHIBIT P9
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDERS DT. 17/03/2020, IN
RESPECT OF SRI.RAJENDRAN PILLAI, PASSED
SUBSTANTIVELY FOR THE ASSESSMENT YEAR 2014-
15.
EXHIBIT P10
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDERS DT. 17/03/2020, IN
RESPECT OF SRI.RAJENDRAN PILLAI, PASSED
SUBSTANTIVELY FOR THE ASSESSMENT YEAR 2015-
16.
EXHIBIT P11
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDERS DT. 17/03/2020, IN
RESPECT OF SRI.RAJENDRAN PILLAI, PASSED
SUBSTANTIVELY FOR THE ASSESSMENT YEAR 2016-
17.
EXHIBIT P12
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDERS DT. 17/03/2020, IN
RESPECT OF SRI.RAJENDRAN PILLAI, PASSED
SUBSTANTIVELY FOR THE ASSESSMENT YEAR 2017-
18.
EXHIBIT P13
A TRUE COPY OF THE ORDER BEARING
NO.ACAPR8941B/281B/ACIT/CC/KLM/18-19 DT.
17/09/19 PERTAINING TO PROPERTIES OF THE
PETITIONER COVERED BY DOCUMENT NO.587/16.
EXHIBIT P13(A)
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.
EXHIBIT P13(B)
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
& OTHER.
EXHIBIT P13(C)
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
WP(C).No.17591 OF 2020 & con.cases
-14-
NO.1593/2012.
EXHIBIT P13(D)
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
& OTHER.
EXHIBIT P13(E)
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.302/13 &
OTHER.
EXHIBIT P13(F)
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.2122/88 &
OTHER.
EXHIBIT P13(G)
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
& OTHER.
EXHIBIT P14
A TRUE COPY OF THE 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 P14(A)
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 &
OTHER.
EXHIBIT P14(B)
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 &
OTHER.
EXHIBIT P15
THE ACKNOWLEDGMENT OF DECLARATION U/S 183
OF THE FINANCE ACT, 2016 WHICH INCLUDES THE
DESCRIPTION OF THE PROPERTIES.
WP(C).No.17591 OF 2020 & con.cases
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EXHIBIT P16
THE DETAILS OF THE PAYMENT EFFECTED ON
VARIOUS DATES, BY THE PETITIONER AND OTHER
FAMILY MEMBERS.
WP(C).No.17591 OF 2020 & con.cases
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APPENDIX OF WP(C) 17638/2020
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDER IN RESPECT OF THE
PETITIONER PASSED PROTECTIVELY DATED
18/03/2020 FOR THE ASSESSMENT YEAR 2012-13.
EXHIBIT P2
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDER IN RESPECT OF THE
PETITIONER PASSED PROTECTIVELY DATED
18/03/2020 FOR THE ASSESSMENT YEAR 2013-14.
EXHIBIT P3
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDER IN RESPECT OF THE
PETITIONER PASSED PROTECTIVELY DATED
18/03/2020 FOR THE ASSESSMENT YEAR 2014-15.
EXHIBIT P4
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDER IN RESPECT OF THE
PETITIONER PASSED PROTECTIVELY DATED
18/03/2020 FOR THE ASSESSMENT YEAR 2015-16.
EXHIBIT P5
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDER IN RESPECT OF THE
PETITIONER PASSED PROTECTIVELY DATED
18/03/2020 FOR THE ASSESSMENT YEAR 2016-17.
EXHIBIT P6
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDER IN RESPECT OF THE
PETITIONER PASSED PROTECTIVELY DATED
18/03/2020 FOR THE ASSESSMENT YEAR 2017-18.
EXHIBIT P7
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDERS DT. 17/03/2020, IN
RESPECT OF SRI.RAJENDRAN PILLAI, PASSED
SUBSTANTIVELY FOR THE ASSESSMENT YEAR 2012-
13.
EXHIBIT P8
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDERS DT. 17/03/2020, IN
RESPECT OF SRI.RAJENDRAN PILLAI, PASSED
SUBSTANTIVELY FOR THE ASSESSMENT YEAR 2013-
14.
WP(C).No.17591 OF 2020 & con.cases
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EXHIBIT P9
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDERS DT.17/03/2020, IN RESPECT
OF SRI.RAJENDRAN PILLAI, PASSED
SUBSTANTIVELY FOR THE ASSESSMENT YEAR 2014-
15.
EXHIBIT P10
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDERS DT.17/03/2020, IN RESPECT
OF SRI.RAJENDRAN PILLAI, PASSED
SUBSTANTIVELY FOR THE ASSESSMENT YEAR 2015-
16.
EXHIBIT P11
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDERS DT.17/03/2020, IN RESPECT
OF SRI.RAJENDRAN PILLAI, PASSED
SUBSTANTIVELY FOR THE ASSESSMENT YEAR 2016-
17.
EXHIBIT P12
A TRUE COPY OF THE RELEVANT PAGES OF THE
ASSESSMENT ORDERS DT.17/03/2020, IN RESPECT
OF SRI.RAJENDRAN PILLAI, PASSED
SUBSTANTIVELY FOR THE ASSESSMENT YEAR 2017-
18.
EXHIBIT P13
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 P13(A)
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
& OTHER.
EXHIBIT P13(B)
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
& OTHER.
EXHIBIT P13(C)
A TRUE COPY OF THE ORDER BEARING
NO.AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT.
17/09/18 PERTAINING TO PROPERTIES OF THE
WP(C).No.17591 OF 2020 & con.cases
-18-
PETITIONER COVERED BY DOCUMENT
NO.2425/2006-07.
EXHIBIT P13(D)
A TRUE COPY OF THE ORDER BEARING
NO.AHCPR2712F/281B/ACIT/CC/KLM/18-19 DT.
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A TRUE COPY OF THE ORDER BEARING
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A TRUE COPY OF THE ORDER BEARING
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PERTAINING TO THE PROPERTIES AT BANGALORE
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EXHIBIT P14(B)
A TRUE COPY OF THE ORDER BEARING
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PERTAINING TO THE PROPERTIES AT BANGALORE
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EXHIBIT P15
THE ACKNOWLEDGMENT OF DECLARATION U/S 183
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THE DETAILS OF THE PAYMENT EFFECTED ON
VARIOUS DATES, BY THE PETITIONER AND OTHER
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