ANIL KUMAR.M vs. THE INCOME TAX OFFICER,

WP(C)/1320/2019HC KeralaKLHC01003543201912 February 2019Author: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission made by the learned Standing Counsel for the revenue that the authorities are withdrawing the garnishee proceedings initiated against the petitioner. Based on this submission, the Court reckoned that there remained no further issue to be adjudicated. Consequently, the High Court closed the writ petition. The specific reasoning for the withdrawal or the legality of the original garnishee proceedings was not elaborated upon as the matter was resolved by the revenue's action.

What were the facts?

The petitioner, Anil Kumar.M, is the legal heir of the late Mrs. Devakiamma, an income tax assessee. The petitioner was subjected to garnishee proceedings initiated by the Income Tax Officer, Non Corporate Ward-I, Thodupuzha, who is the first respondent. The Tax Recovery Officer and the Commissioner of Income Tax are also respondents. The Maanakkad Service Co-operative Bank Ltd. is the third respondent. Aggrieved by the garnishee proceedings, the petitioner filed this writ petition before the High Court of Kerala.

What were the issues?

1. Whether the garnishee proceedings initiated against the petitioner, as the legal heir of the deceased assessee, are legally sustainable. (Question of law) Assessee's Contention: The petitioner, as the legal heir, is aggrieved by the garnishee proceedings and has approached the High Court via a writ petition. Revenue's Contention: The learned Standing Counsel for the revenue informed the Court that the authorities are withdrawing the garnishee proceedings initiated against the petitioner.

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 DAMA SESHADRI NAIDU TUESDAY ,THE 12TH DAY OF FEBRUARY 2019 / 23RD MAGHA, 1940 WP(C).No. 1320 of 2019 PETITIONER/S: ANIL KUMAR.M AGED 47 YEARS LEGAL HEIR OF THE LATE MRS. DEVAKIAAMMA, CHOORAKKATTU HOUSE, MANAKKAD P.O., THODUPUZHA. BY ADVS. SMT.S.K.DEVI SMT.P.K.MAYA DEVI RESPONDENT/S: 1 THE INCOME TAX OFFICER, NON CORPORATE WARD-I, THODUPUZHA-685584. 2 THE TAX RECOVERY OFFICER, (NON-CORPORATE), 5TH FLOOR, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682018. 3 THE SECRETARY, MAANAKKAD SERVICE CO-OPERATIVE BANK LTD., THODUPUZHA BRANCH, THODUPUZHA-685584 4 THE COMMISSIONER OF INCOME TAX, I.S.PRESS ROAD, ERNAKULAM,- 682018. OTHER PRESENT: SC SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.1320/2019 -2-

J U D G M E N T The petitioner, a legal heir of an income tax assessee, faced garnishee proceedings. Aggrieved, he has filed this writ petition.

In response to the submissions made by the petitioner's counsel, the learned Standing Counsel has informed the Court that the authorities are withdrawing the garnishee proceedings initiated against the petitioner. Because of the submission made by the learned Standing Counsel, I reckon there remains no further issue to be adjudicated. I, therefore, close the writ petition. DAMA SESHADRI NAIDU JUDGE jjj

W.P.(C) No.1320/2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE T.R. NO.2 TO 4/ TRO (NC)_/KOCHI/18-19 DATED 18/12/2018. EXHIBIT P2 YEAR 2011-12 COMPLETED U/S.143(3) READ WITH 147 OF THE ACT. EXHIBIT P3 YEAR 2013-14 COMPLETED U/S. 143(3) READ WITH 147 OF THE ACT. EXHIBIT P4OF THE ORDER DATED 25/01/2017 FOR THE YEAR 2012-13 COMPLETED U/S. 143(3) READ WITH 266 OF THE ACT. EXHIBIT P5OF THE DEATH CERTIFICATE. EXHIBIT P6OF INTIMATION LETTER DATED 30/07/2016. EXHIBIT P7OF THE NOTICE NO. T R.2/TRO (NC)/KOCHI/18-19 DATED 27/11/2018. EXHIBIT P8OF THE LETTER DATED 13/12/2018. EXHIBIT P9OF THE REPRESENTATION DATED 10/01/2019.

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