JOSE THOMAS, vs. COMMISSIONER OF INCOME TAX

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WP(C)/40544/2018HC KeralaKLHC01094088201817 February 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition without expressing any opinion on the merits of the matter. The Court issued a direction to the third respondent, the Assistant Commissioner of Income Tax, to release the books of accounts and all other necessary documents submitted by the petitioner. This release is to be in pursuance of the assessment proceedings which have attained finality. The Court mandated that this action be completed within a period of one month from the date of receipt of a copy of the judgment. The ratio decidendi is that once assessment proceedings have reached finality, the authorities are obligated to return the seized or submitted books of accounts and documents to the assessee.

What were the facts?

The petitioner, Jose Thomas, filed a writ petition seeking a direction to the Income Tax Authorities to release his books of accounts. These books pertained to the assessment years 1991-1992 to 1999-2000. The petitioner stated that the assessment proceedings for these years had already culminated into final orders. The respondents are the Commissioner of Income Tax, Joint Commissioner of Income Tax, and Assistant Commissioner of Income Tax. The petition was filed in the High Court of Kerala.

What were the issues?

1. Whether the petitioner is entitled to a direction for the release of his books of accounts pertaining to assessment years 1991-1992 to 1999-2000, given that the assessment proceedings have attained finality. The petitioner contended that the assessment proceedings had concluded and therefore, the books of accounts should be returned. The revenue, through its counsel, submitted that the Authority shall hand over the books of accounts to the petitioner. No specific legal provisions were cited by either party 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 AMIT RAWAL MONDAY, THE 17TH DAY OF FEBRUARY 2020 / 28TH MAGHA, 1941 WP(C).No.40544 OF 2018(P) PETITIONER: JOSE THOMAS, AGED 68 YEARS S/O.N.J.THOMAS, RESIDING AT XXX/1045, MURALI LANE, KANIYAMPUZHA ROAD, ERNAKULAM, PIN- 682019. BY ADV. SRI.M.VIVEK RESPONDENTS: 1 COMMISSIONER OF INCOME TAX C.R.BUILDING, I.S.PRESS ROAD, KOCHI, PIN- 682018. 2 JOINT COMMISSIONER OF INCOME TAX, NON CORPORATE RANGE, NON CROP CIRCLE 1(1), 3RD FLOOR, C.R.BUILDING, I.S.PRESS ROAD, KOCHI, PIN- 682018. 3 ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE RANGE, NON CROP CIRCLE 1(1), 3RD FLOOR, C.R.BUILDING, I.S.PRESS ROAD, KOCHI, PIN- 682018. ADV.SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.40544 OF 2018(P) 2 JUDGMENT Dated this the 17th day of February 2020 The prayer in the present writ petition is to issue direction to the Income Tax Authorities to release the books of accounts pertaining to the assessment years 1991-1992 to 1999-2000 as the proceedings have already

culminated into final order.

2.

The learned counsel for the Income Tax Authorities submits that the said Authority shall hand over the books of accounts to the petitioner. Without expressing any opinion on the merits of the matter, the writ petition is disposed of with a direction to the third respondent to release the books of accounts and all other necessary documents referred to in Ext.P11

WP(C).No.40544 OF 2018(P) 3 submitted by the petitioner in pursuance of the assessment proceedings which have attained finality within a period of one month from the date of receipt of a copy of this judgment. AMIT RAWAL JUDGE ACM

WP(C).No.40544 OF 2018(P) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 17.07.2001. EXHIBIT P2OF THE ORDER DATED 01.09.2005. EXHIBIT P3OF THE ORDER OF THE TRIBUNAL DATED 31.03.2011. EXHIBIT P4OF THE JUDGMENT DATED 29.06.2017 IN ITA NO.156 OF 2011. EXHIBIT P5OF THE LETTER DATED 19.11.2011. EXHIBIT P6OF THE APPLICATION DATED. EXHIBIT P7OF THE RELEVANT PAGE OF THE ACKNOWLEDGEMENT BOOK. EXHIBIT P8OF THE SAID LETTER DATED 06.12.2018. EXHIBIT P9OF THE RELEVANT PAGE OF THE ACKNOWLEDGEMENT BOOK. EXHIBIT P10OF NOTICE DATED 07.12.2018. EXHIBIT P11OF THE ORDER DATED 6.8.2019 PASSED BY THE DIRECTOR OF INCOME TAX (INV)

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