CHONARI KAMMUKUTTY vs. THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT)

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.” 2. 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.

WP(C) Nos.33267 & 33390/2023 4 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. Sd/- DINESH KUMAR SINGH

JUDGE jg

WP(C) Nos.33267 & 33390/2023 5 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)