Gracy Vincent vs. Agricultural Income Tax And State Tax Officer - Kerala High Court, 18 January 2019

NO.CR24/2014-15(12-13) IO(IB)II/ TVM DATED 17.10.2017 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER FOR THE YEAR 2012-13 EXHIBIT P1 (a)OF THE PENALTY ORDER NO.CR24/2014-15(14-15) IO(IB)II/ TVM DATED 17.10.2017 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15 EXHIBIT P2OF THE ASSESSMENT ORDER NO.LT 32015281566/12-13 DATED 16.01.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2012-13 EXHIBIT P2 (a)OF THE ASSESSMENT ORDER NO.LT 32015281566/14-15 DATED 16.01.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15 EXHIBIT P3OF THE PRE ASSESSMENT NOTICE NO.320115281566/15-16 DATED 16.11.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2015-16 EXHIBIT P3 (a)OF THE PRE ASSESSMENT NOTICE NO.LT 320115281566/16-17 DATED 16.11.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2016-17 EXHIBIT P3 (b)OF THE PRE ASSESSMENT NOTICE NO.LT 320115281566/17-18 DATED 16.11.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2017-18 EXHIBIT P4OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P(C) NO.11335/2018 DATED 04.04.2018

WP(C).No. 40471/2018 & CONN. CASES 30 APPENDIX OF WP(C) 30889/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER NO. IB IIE/63/17-18 DATED 19.07.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2017-18

WP(C).No. 40471/2018 & CONN. CASES 31 APPENDIX OF WP(C) 31087/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 27.07.2018. WP(C).No. 40471/2018 & CONN. CASES 32 APPENDIX OF WP(C) 32488/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE NOTICE NO 32080773857/2016-17 DATED 28.7.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2016-17

WP(C).No. 40471/2018 & CONN. CASES 33 APPENDIX OF WP(C) 32490/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PENALTY PROPOSAL NOTICE ISSUED BY IST RESPONDENT FOR THE YEAR 2011- 12 DATED 31.8.2018. WP(C).No. 40471/2018 & CONN. CASES 34 APPENDIX OF WP(C) 32687/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 14.09.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2012-13. EXHIBIT P1 (a) COPY OF NOTICE DATED 14.09.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14. EXHIBIT P1 (b) COPY OF NOTICE DATED 14.09.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018. WP(C).No. 40471/2018 & CONN. CASES 35 APPENDIX OF WP(C) 32889/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE NOTICE DATED 17.5.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT, FOR THE YEAR 2016-

17.

EXHIBIT P2 AOF THE REPLY (WITHOUT ANNEXURES) DATED 16.7.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN RESPONSE TO EXT.P1 NOTICE. EXHIBIT P3 AOF THE ASSESSMENT ORDER DATED 02.8.2018 PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17(KVAT) EXHIBIT P4 AOF THE LETTER DATED 04.9.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P5 AOF THE ORDER DATED 14.9.2018 PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17 UNDER SECTION 66 OF THE KVAT ACT.

WP(C).No. 40471/2018 & CONN. CASES 36 APPENDIX OF WP(C) 33687/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32041247139/2014-15 DATED 24/09/2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE DEMAND NOTICE DATED 25/09/2018

WP(C).No. 40471/2018 & CONN. CASES 37 APPENDIX OF WP(C) 34090/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 THEOF THE REGISTRATION CERTIFICATE NO.32050606094/7/9/2009 ISSUED BY 1ST RESPONDENT. EXHIBIT P2 THEOF THE REGISTRATION CERTIFICATE GSTIN 32AAACH6787JIZB DTD.16/7/18 GENERATED FROM THE OFFICIAL WEBSITE. EXHIBIT P3 THEOF THE ANNUAL RETURN IN FORM NO.10 FOR TRADING DTD.28/4/2017. EXHIBIT P4 THEOF THE ANNUAL RETURN IN FORM NO.10B FOR THE YEAR 2016-17 DTD.27/6/17. EXHIBIT P5 THEOF THE ASSESSMENT ORDER NO.32050606094/16-17 DTD.20/8/18 WITH DEMAND NOTICE.

WP(C).No. 40471/2018 & CONN. CASES 38 APPENDIX OF WP(C) 34487/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER AND DEMAND NOTICE FOR 2014-15 DATED 21/08/2018 ISSUED BY THE 1ST RESPONDENT.

WP(C).No. 40471/2018 & CONN. CASES 39 APPENDIX OF WP(C) 34887/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ORDER DATED 24.9.2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER, FOR THE YEAR 2015-16 EXHIBIT P2OF THE INTERIM ORDER DATED 4.4.2018, PASSED BY THIS HON'BLE COURT IN WPC.11335/2018 EXHIBIT P2 (A)OF THE INTERIM ORDER DATED 3.10.2018, PASSED BY THIS HON'BLE COURT IN WPC.32076/2018

WP(C).No. 40471/2018 & CONN. CASES 40 APPENDIX OF WP(C) 34888/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17 DATED 23.8.2018. EXHIBIT P1 (a) COPY OF NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17 DATED 23.8.2018. WP(C).No. 40471/2018 & CONN. CASES 41 APPENDIX OF WP(C) 34889/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE REGISTRATION CERTIFICATE IN TIN 32151372658 DATED 18-3-2016 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE ORDER NO.32151372658/16-17 DATED 25-04-2018 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P3OF THE JUDGMENT DATED 25-09-2014 IN OT REV NO.49 OF 2014 EXHIBIT P4OF THE JUDGMENT DATED 21-1-2015 IN WP(C)NO.30403 OF 2014

WP(C).No. 40471/2018 & CONN. CASES 42 APPENDIX OF WP(C) 34890/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 20/08/2018. WP(C).No. 40471/2018 & CONN. CASES 43 APPENDIX OF WP(C) 35086/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32011372315/2011-12 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32011372315/2012-13 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE ASSESSMENT ORDER NO.32011372315/2013-14 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE ASSESSMENT ORDER NO.32011372315/2014-15 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5OF THE ASSESSMENT ORDER NO.32011372315/2015-16 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6OF THE ASSESSMENT ORDER NO.32011372315/2016-17 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7OF THE RECOVERY NOTICE NO.B3- 3047/2018 SL.NO.4329(RRC-1156/2018-19) DATED 27/09/2018 ISSUED BY THE 4TH RESPONDENT.

WP(C).No. 40471/2018 & CONN. CASES 44 APPENDIX OF WP(C) 35089/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PRE ASSESSMENT NOTICE NO.32011394005/11-12 DATED 05.10.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATED 04.04.2018. WP(C).No. 40471/2018 & CONN. CASES 45 APPENDIX OF WP(C) 35090/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 28.09.2018. EXHIBIT P2OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 28.09.2018. EXHIBIT P3OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 28.09.2018. EXHIBIT P4OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 28.09.2018. WP(C).No. 40471/2018 & CONN. CASES 46 APPENDIX OF WP(C) 35287/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO.32100908264 /2014-15 DATED 28.10.2018. WP(C).No. 40471/2018 & CONN. CASES 47 APPENDIX OF WP(C) 35288/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 27.9.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO,13552 OF 2018. WP(C).No. 40471/2018 & CONN. CASES 48 APPENDIX OF WP(C) 35290/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 30/04/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-2014. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13550 OF 2018.