DR.R.P.PATEL vs THE COMMISSIONER OF INCOME TAX

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 16TH DAY OF JANUARY 2023 / 26TH POUSHA, 1944 ITA NO. 41 OF 2020 AGAINST THE ORDER ITA 940/2008 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S:

1 DR. R.P.PATEL, AGED 93 YEARS HANNEMANN HOUSE, COLLEGE ROAD, KOTTAYAM, (PRESENTLY RE- SIDING AT HAHNEMANN HOUSE-MEISSEN, ATMA JYOTI ASHRAM ROAD, SUBHANPURA P O, VADODARA, GUJARAT) 2 ADDL.APPELLANTS 2 TO 4 IMPLEADED. MR. INDRAKUMAR R.PATEL AGED 65 YEARS, S/O. LATE DR. K.P. PATEL, INDRA-PRAST BUN- GLOW, OPP. ATHMAJYOTI ASHARAM, NEAR PRABHUDWAR, ELLORA PARK, SUBHANPURA, VADODHARA, GUJARAT - 390 023. 3 DR. JAWAHARLAL R. PATEL,AGED 65 YEARS S/O. LATE DR. K.P. PATEL, 7TH PRABHUDWAR, ELLORA PARK, SUB- HANPURA, VADODHARA, GUJARAT - 390023. 4 MRS. JYOTIBEN, AGED 65 YEARS D/O. LATE DR. K.P. PATEL, DR. K.P. PATEL INSTITUTE OF HOMEO- PATHIC, ELLORA PARK, SUBHANPURA, VADODHARA, GUJARAT - 390 023. (ADDL. APPELLANTS 2 TO 4 IMPLEADED VIDE ORDER DATED 12/08/2020 IN IA 1/2020 IN ITA 41/2020)

BY ADVS. SRI.RAMESH CHERIAN JOHN

ITA Nos.41, 44, 42, 43/2020

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RESPONDENT/S:

SR ADV. P.K. R. MENON

THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 16.01.2023, ALONG WITH ITA.44/2020, 42/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos.41, 44, 42, 43/2020

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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 16TH DAY OF JANUARY 2023 / 26TH POUSHA, 1944 ITA NO. 44 OF 2020 AGAINST THE ORDER ITA 938/2008 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S:

1 DR.R.P.PATEL, AGED 89 YEARS, HAHNEMANN HOUSE, COLLEGE ROAD, KOTTAYAM. (PRESENTLY RESIDING AT HAHNEMANN HOUSE-MEISSEN, ATMA JYOTI ASHRAM ROAD, SUBHANPURA P.O., VADODARA, GURAJAT. 2 ADDL. APPELLANTS 2 TO 4 IMPLEADED INDRAKUMAR R. PATEL S/O. LATE DR. K.P. PATEL, INDRA-PRAST BUNGLOW, OPP. ATH- MAJYOTI ASHARAM, NEAR PRABHUDWAR, ELLORA PARK, SUBHAN- PURA, VADODHARA, GUJARAT - 390 023. 3 DR. JAWAHARLAL R. PATEL, S/O. LATE DR. K.P. PATEL, 7TH PRAB- HUDWAR, ELLORA PARK, SUBHANPURA, VADODHARA, GUJARAT - 390023. 4 MRS. JYOTHIBEN, D/O. LATE DR. K.P. PATEL, DR. K.P. PATEL INSTITUTE OF HOMEOPATHIC, ELLORA PARK, SUB- HANPURA, VADODHARA, GUJARAT - 390 023. (ADDL. APPELLANTS 2 TO 4 IMPLEADED VIDE ORDER DATED 12/08/2020 IN IA 2/2020 IN ITA 44/2020)

BY ADV RAMESH CHERIAN JOHN

ITA Nos.41, 44, 42, 43/2020

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RESPONDENT/S:

1 THE COMMISSIONER OF INCOME TAX PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM - 686 001. 2 ADDL. R2 IMPLEADED. DR. ARUNKUMAR R. PATEL S/O. LATE DR. K.P. PATEL, 1ST PRABHUDWAR, ELLORA PARK, SUB- HANPURA, VADODHARA, GUJARAT - 390 023. (ADDL. R2 IMPLEADED VIDE ORDER DATED 12/08/2020 IN IA 2/2020 IN ITA 44/2020) BY SR ADV. P.K. R. MENON THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 16.01.2023, ALONG WITH ITA.41/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos.41, 44, 42, 43/2020

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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 16TH DAY OF JANUARY 2023 / 26TH POUSHA, 1944 ITA NO. 42 OF 2020 AGAINST THE ORDER ITA 939/2008 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S:

1 DR.R.P.PATEL, AGED 93 YEARS HAHNEMANN HOUSE, COLLEGE ROAD, KOTTAYAM, (PRESENTLY RE- SIDING AT HAHNEMANN HOUSE-MEISSEN, ATMA JYOTHI ASHRAM ROAD, SUBHANPURA P.O., VADODARA, GUJARAT) 2 ADDL. APPELLANTS 2 TO 4 IMPLEADED. MR. INDRAKUMAR R.PATEL AGED 65 YEARS, S/O. LATE DR. K.P. PATEL, INDRA-PRAST BUN- GLOW, OPP. ATHMAJYOTI ASHARAM, NEAR PRABHUDWAR, ELLORA PARK, SUBHANPURA, VADODHARA, GUJARAT - 390 023 3 DR. JAWAHARLAL R. PATEL, S/O. LATE DR. K.P. PATEL, 7TH PRAB- HUDWAR, ELLORA PARK, SUBHANPURA, VADODHARA, GUJARAT - 390023. 4 MRS. JYOTIBEN, AGED 65 YEARS D/O. LATE DR. K.P. PATEL, DR. K.P. PATEL INSTITUTE OF HOMEO- PATHIC, ELLORA PARK, SUBHANPURA, VADODHARA, GUJARAT - 390 023. (ADDL. APPELLANTS 2 TO 4 IMPLEADED VIDE ORDER DATED 12/08/2020 IN IA 2/2020 IN ITA 42/2020)

BY ADVS. SRI.RAMESH CHERIAN JOHN RAMESH CHERIAN JOHN

ITA Nos.41, 44, 42, 43/2020

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RESPONDENT/S:

1 THE COMMISSIONER OF INCOME TAX PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM-686 001 2 ADDL. R2 IMPLEADED. DR. ARUNKUMAR R. PATEL S/O. LATE DR. K.P. PATEL, 1ST PRABHUDWAR, ELLORA PARK, SUB- HANPURA, VADODHARA, GUJARAT - 390 023. (ADDL. R2 IMPLEADED VIDE ORDER DATED 12/08/2020 IN IA 2/2020 IN ITA 42/2020) BY SR ADV. P.K. R. MENON THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 16.01.2023, ALONG WITH ITA.41/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos.41, 44, 42, 43/2020

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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 16TH DAY OF JANUARY 2023 / 26TH POUSHA, 1944 ITA NO. 43 OF 2020 AGAINST THE ORDER ITA 937/2008 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S:

1 DR.R.P.PATEL, AGED 93 YEARS HAHNEMANN HOUSE, COLLEGE ROAD, KOTTAYAM. (PRESENTLY RE- SIDING AT HAHNEMANN HOUSE - MEISSEN, ATMA JYOTI ASHRAM ROAD, SUBHANPURA P. O., VADODARA, GUJARAT) 2 ADDL. APPELLANTS 2 TO 4 IMPLEADED. MR. INDRAKUMAR R. PATEL S/O. LATE DR. K.P. PATEL, INDRA-PRAST BUNGLOW, OPP. ATH- MAJYOTI ASHARAM, NEAR PRABHUDWAR, ELLORA PARK, SUBHAN- PURA, VADODHARA, GUJARAT - 390 023. 3 DR. JAWAHARLAL R. PATEL, S/O. LATE DR. K.P. PATEL, 7TH PRAB- HUDWAR, ELLORA PARK, SUBHANPURA, VADODHARA, GUJARAT - 390023. 4 MRS. JYOTIBEN, D/O. LATE DR. K.P. PATEL, DR. K.P. PATEL INSTI- TUTE OF HOMEOPATHIC, ELLORA PARK, SUBHANPURA, VADO- DHARA, GUJARAT - 390 023. (ADDL. APPELLANTS 2 TO 4 IMPLEADED VIDE ORDER DATED 12/08/2020 IN IA 1/2020 IN ITA 43/2020)

BY ADV SRI.RAMESH CHERIAN JOHN

ITA Nos.41, 44, 42, 43/2020

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RESPONDENT/S:

1 THE COMMISSIONER OF INCOME TAX PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM - 686 001. 2 ADDL.R2 IMPLEADED. DR. ARUNKUMAR R. PATEL S/O. LATE DR. K.P. PATEL, 1ST PRABHUDWAR, ELLORA PARK, SUB- HANPURA, VADODHARA, GUJARAT - 390 023. (ADDL. R2 IMPLEADED VIDE ORDER DATED 12/08/2020 IN IA 1/2020 IN ITA 43/2020) BY SR ADV. P.K. R. MENON THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 16.01.2023, ALONG WITH ITA.41/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos.41, 44, 42, 43/2020

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JUDGMENT [ITA Nos.41/2020, 44/2020, 42/2020, 43/2020]

S.V. Bhatti, J.

Heard Advocate Mr Ramesh Cherian John.

Having regard to the instructions received from the assessee, he submits that the appellants do not press the appeals and seek the liberty of the Court to withdraw the appeals.

Income Tax Appeals are dismissed as withdrawn.

Sd/- S.V.BHATTI JUDGE

Sd/- BASANT BALAJI JUDGE

jjj

ITA Nos.41, 44, 42, 43/2020

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APPENDIX OF ITA 44/2020

PETITIONER ANNEXURES Annexure A TRUE COPY OF THE ORDER OF ASSESSMENT U/S 143(3) READ WITH SS.147 & 144A OF THE IT ACT, 1961 DATED 23/12/1997 Annexure b TRUE COPY OF THE TEXT OF THE KAR VIVAAD SAMA- DHAN SCHEME 1998 Annexure C TRUE COPY OF THE CERTIFICATE DT.26/2/1999 OF THE COMMISSIONER OF INCOME TAX, THIRUVANANTHA- PURAM Annexure C(1) TRUE COPY OF THE JUDGMENT DT.21/12/2004 OF THE HON'BLE HIGH COURT OF KERALA Annexure C(2) TRUE COPY OF THE PENALTY SHOW CAUSE NOTICE DT.23/12/1997 Annexure C(3) TRUE COPY OF THE LETTER /REPLY DT.30/1/1998 FILED BY THE APPELLANT IN REPLY TO ANNEXURE C(2) Annexure d TRUE COPY OF THE ORDER OF INTERIM STAY DT.17/2/2005 PASSED BY THE HON'BLE HIGH COURT OF KERALA Annexure E TRUE COPY OF THE ORDER DT.22/11/2004 PASSED BY THE COMMISSIONER OF INCOMER TAX (A),KOCHI, MODIFYING THE ORDER OF ASSESSMENT Annexure E(1) TRUE COPY OF THE ORDER DT.10/5/2007 OF THE ASSTT. COMMISSIONER OF INCOME TAX Annexure AF TRUE COPY OF THE ORDER DT.30/8/2007 ISSUED BY THE ASSTT. COMMISSIONER OF INCOMER TAX IMPOS- ING PENALTY U/S 271(1)(C) OF THE ACT. Annexure G TRUE COPY OF THE FORM OF APPEAL, STATEMENT OF FACTS AND GROUNDS OF APPEAL FILED BY THE APPEL- LANT Annexure H TRUE COPY OF THE COMMON ORDER DT.29/9/2008 PASSED BY THE COMMISSIONER OF INCOME TAX (AP- PEALS), KOCHI Annexure I TRUE COPY OF THE FORM OF APPEAL AN D GROUNDS OF APPEAL FILED BY THE APPEALLANT (WITHOUT AN- NEXURES)

ITA Nos.41, 44, 42, 43/2020

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Annexure J TRUE COPY OF THE COMMON ARGUMENT NOTE FILED BY THE APPELLANT (WITHOUT ANNEXURES) Annexure J(1) TRUE COPY OF THE JUDGMENT DT.18/2/2015 OF THE HON'BLE HIGH COURT OF KERALA IN WPC NO.38101 OF 2008 Annexure K TRUE COPY OF THE ORDER DT.21/9/2015 OF THE TRI- BUNAL Annexure L TRUE COPY OF THE GARNISHEE NOTICE DATED 8/8/2008 ISSUED UNDER SECTION 226(3) OF THE ACT

ITA Nos.41, 44, 42, 43/2020

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APPENDIX OF ITA 42/2020

PETITIONER ANNEXURES ANNEXURE A TRUE COPY OF THE ORDER OF ASSESSMENT U/S. 143 (3) READ WITH SS. 147 AND 144A OF THE IT ACT, 1961 DATED 23.12.1997. ANNEXURE B TRUE COPY OF THE TEXT OF THE KAR VIVAAD SAMA- DHAN SCHEME 1998. ANNEXURE C TRUE COPY OF THE CERTIFICATE DT. 26.2.1999 OF THE COMMISSIONER OF INCOME TAX, THIRUVANANTHA- PURAM. ANNEXURE C(1) TRUE COPY OF THE JUDGMENT DT. 21.12.2004 OF THE HON'BLE HIGH COURT OF KERALA. ANNEXURE C(2) TRUE COPY OF THE PENALTY SHOW CAUSE NOTICE DT. 23.12.1997. ANNEXURE C(3) TRUE COPY OF THE LETTER/REPLY DT. 30.1.1998 FILED BY THE APPELLANT IN REPLY TO ANNEXURE C(2) ANNEXURE D TRUE COPY OF THE ORDER OF INTERIM STAY DT. 17.2.2005 PASSED BY THE HON'BLE HIGH COURT OF KERALA. ANNEXURE E TRUE COPY OF THE ORDER DT. 22.11.2004 PASSED BY THE COMMISSIONER OF INCOME TAX (A), KOCHI, MOD- IFYING THE ORDER OF ASSESSMENT. ANNEXURE E1 TRUE COPY OF THE ORDER DT. 10.5.2007 OF THE ASSTT. COMMISSIONER OF INCOME TAX. ANNEXURE F TRUE COPY OF THE ORDER DT. 30.08.2007 ISSUED BY THE ASST. COMMISSIONER OF INCOME TAX IMPOSING PENALTY U/S. 271(1) (C) OF THE ACT. ANNEXURE G TRUE COPY OF THE FORM OF APPEAL, STATEMENT OF FACTS AND GROUNDS OF APPEAL FILED BY THE APPEL- LANT. ANNEXURE H TRUE COPY OF THE COMMON ORDER DT. 29.9.2008 PASSED BY THE COMMISSIONER OF INCOME TAX (AP- PEALS) , KOCHI. ANNEXURE I TRUE COPY OF THE FORM OF APPEAL AND GROUNDS OF APPEAL FILED BY THE APPELLANT(WITHOUT AN- NEXURES). ANNEXURE J TRUE COPY OF THE COMMON ARGUMENT NOTE FILED BY THE APPEALLANT (WITHOUT ANNEXURES)

ITA Nos.41, 44, 42, 43/2020

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ANNEXURE J(1) TRUE COPY OF THE JUDGMENT DT. 18.2.2015 OF THE HON'BLE HIGH COURT OF KERALA IN WP(C) NO. 38101 OF 2008 ANNEXURE K TRUE COPY OF THE ORDER DT. 21.9.2015 OF THE TRI- BUNAL. ANNEXURE L TRUE COPY OF THE GARNISHEE NOTICE DATED 8.8.2008 ISSUED UNDER SECTION 226(3) OF THE ACT.

ITA Nos.41, 44, 42, 43/2020

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APPENDIX OF ITA 43/2020

PETITIONER ANNEXURES ANNEXURE A TRUE COPY OF THE ORDER OF ASSESSMENT U/S 143(3) READ WITH SS.147 AND 144A OF THE IT ACT, 1961 DATED 23.12.1997. ANNEXURE B TRUE COPY OF THE TEXT OF THE KAR VIVAAD SAMA- DHAN SCHEME 1998. ANNEXURE C TRUE COPY OF THE CERTIFICATE DATED 26.2.1999 OF THE COMMISSIONER OF INCOME TAX, THIRUVANAN- THAPURAM. ANNEXURE C(1) TRUE COPY OF THE JUDGMENT DATED 21.12.2004 OF THE HON'BLE HIGH COURT OF KERALA. ANNEXURE C(2) TRUE COPY OF THE PENALTY SHOW CAUSE NOTICE DATED 23.12.1997. ANNEXURE C(3) TRUE COPY OF THE LETTER/REPLY DATED 30.1.1998 FILED BY THE APPELLANT IN REPLY TO ANNEXURE C(2). ANNEXURE D TRUE COPY OF THE ORDER OF INTERIM STAY DATED 17.2.2005 PASSED BY THE HON'BLE HIGH COURT OF KERALA. ANNEXURE E TRUE COPY OF THE ORDER DATED 22.11.2004 PASSED BY THE COMMISSIONER OF INCOME TAX (A), KOCHI, MODIFYING THE ORDER OF ASSESSMENT. ANNEXURE E(1) TRUE COPY OF THE ORDER DATED 10.5.2007 OF THE ASSTT. COMMISSIONER OF INCOME TAX. ANNEXURE F TRUE COPY OF THE ORDER DATED 30.8.2007 ISSUED BY THE ASSTT. COMMISSIONER OF INCOME TAX IMPOS- ING PENALTY U/S 271(1)(C) OF THE ACT. ANNEXURE G TRUE COPY OF THE FORM OF APPEAL, STATEMENT OF FACTS AND GROUNDS OF APPEAL FILED BY THE APPEL- LANT. ANNEXURE H TRUE COPY OF THE COMMON ORDER DATED 29.9.2008 PASSED BY THE COMMISSIONER OF INCOME TAX (AP- PEALS), KOCHI. ANNEXURE I TRUE COPY OF THE FORM OF APPEAL AND GROUNDS OF APPEAL FILED BY THE APPELLANT (WITHOUT AN- NEXURES).

ITA Nos.41, 44, 42, 43/2020

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ANNEXURE J TRUE COPY OF THE COMMON ARGUMENT NOTE FILED BY THE APPELLANT (WITHOUT ANNEXURES) ANNEXURE J(1) TRUE COPY OF THE JUDGMENT DATED 18.2.2015 OF THE HON'BLE HIGH COURT OF KERALA IN WP(C) NO.38101 OF 2008. ANNEXURE K TRUE COPY OF THE ORDER DATED 21.9.2015 OF THE TRIBUNAL. ANNEXURE L TRUE COPY OF THE GARNISHEE NOTICE DATED 8.8.2008 ISSUED UNDER SECTION 226(3) OF THE ACT.

ITA Nos.41, 44, 42, 43/2020

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APPENDIX OF ITA 41/2020

PETITIONER ANNEXURES ANNEXURE A TRUE COPY OF THE ORDER OF ASSESSMENT U/S. 143(3) READ WITH SS 147 AND 144A OF THE IT ACT, 1961 DATED 17.11.1997. ANNEXURE B TRUE COPY OF THE TEXT OF THE KAR VIVAAD SAMA- DHAN SCHEME 1998. ANNEXURE C TRUE COPY OF THE CERTIFICATE DATED 26.02.1999 OF THE COMMISSIONER OF INCOME TAX, THIRUVANAN- THAPURAM. ANNEXURE C(1) TRUE COPY OF THE JUDGMENT DATED 21.12.2004 OF THE HON'BLE HIGH COURT OF KERALA, ANNEXURE C(2) TRUE COPY OF THE PENALTY SHOW CAUSE NOTICE DATED 17.11.1997. ANNEXURE C(3) TRUE COPY OF THE LETTER/REPLY DATED 4.12.1997 FILED BY THE APPELLANT IN REPLY TO ANNEXURE C(2) ANNEXURE D TRUE COPY OF THE ORDER OF INTERIM STAY DATED 17.2.2005 PASSED BY THE HON'BLE HIGH COURT OF KERALA. ANNEXURE E TRUE COPY OF THE ORDER DATED 31.8.2007 PASSED BY THE COMMISSIONER OF INCOME TAX(A) KOCHI, MODI- FYING THE ORDER OF ASSESSMENT ANNEXURE F TRUE COPY OF THE FORM OF APPEAL, STATEMENT OF FACTS AND GROUNDS OF APPEAL FILED BY THE APPEL- LANT. ANNEXURE G TRUE COPY OF THE COMMON ORDER DATED 29.09.2008 PASSED BY THE COMMISSIONER OF INCOME TAX (AP- PEALS) KOCHI. ANNEXURE H TRUE COPY OF THE FORM OF APPEAL AND GROUNDS OF APPEAL FILED BY THE APPELLATE(WITHOUT AN- NEXURES) ANNEXURE I TRUE COPY OF THE COMMON ARGUMENT NOTE FILED BY THE APPELLANT BEFORE THE TRIBUNAL(WITHOUT ANNEXURES) ANNEXURE J TRUE COPY OF THE JUDGMENT DATED 18.02.2015 OF THE HON'BLE HIGH COURT OF KERALA IN WP(C) NO.38101 OF 2008.

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ANNEXURE K TRUE COPY OF THE ORDER DATED 21.09.2015 OF THE TRIBUNAL. ANNEXURE L TRUE COPY OF THE GARNISHEE NOTICE DATED 8.8.2008 ISSUED UNDER SECTION 226(3) OF THE ACT.

DR.R.P.PATEL vs. THE COMMISSIONER OF INCOME TAX