The Kerala High Court dismissed the appeal praying for issuing direction to deposit amount for disposing Pending Assessment Proceedings Under Income Tax Act, 1961, as there was an order modified the direction.
Irfan A.K, the petitioner filed petition with prayer to issue a writ of mandamus or any other writ, order or direction directing the respondents 3 and 4 to deposit Rs. 14,86,500/- (Rupees Fourteen Lakhs Eighty-Six Thousand Five Hundred Only) before the Jurisdictional Magistrate Court forthwith disregarding the pendency of assessment proceedings against the petitioner.
Further prayed to issue a direction to the Jurisdictional Magistrate Court directing that, upon depositing the amount by the respondents 3 and 4. If the petitioner files a fresh application to release the amounts seized, the same is to be considered and disposed in a time bound manner.
The impugned order is a common order passed in Crl.M.P.Nos.2169/2022 and 573/2022 by the Judicial First Class Magistrate Court – I, Kozhikode. It was found that the court as per the order dated 09.10.2023 in Crl.M.C.No.7793/2023, already modified the above order after hearing the petitioner in this case also.
A single judge bench of Justice P.V. Kunhikrishnan observed that in the above said circumstances, no further order is necessary in this case. Therefore, the Writ petition (Crl.) is disposed of in the light of the order dated 09.10.2023 in Crl.M.C.No.7793/2023.
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