BY AD vs SHABU SREEDHARAN

SRI. M.C. ASHI, PP. SRI. SREELAL. N. WARRIER SPL. PP FOR CBI. SRI. JOSE JOSEPH SC, FOR INCOME TAX DEPARTMENT. THIS CRIMINAL MISC. CASE HAVING BEEN FINALLY HEARD ON

13.03.2025, ALONG WITH Crl.MC.67/2025, 2003/2023 AND CONNECTED CASES, THE COURT ON 17.03.2025 PASSED THE FOLLOWING: Crl.MC.No.1003/23 & con.cases 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN MONDAY, THE 17TH DAY OF MARCH 2025 / 26TH PHALGUNA, 1946 CRL.MC NO. 67 OF 2025 CRIME NO.RC 0342023E0002/2023 OF CENTRAL BUREAU OF INVESTIGATION, THIRUVANANTHAPURAM, Thiruvananthapuram AGAINST THE ORDER/JUDGMENT DATED IN CC NO.123 OF 2024 OF CHIEF JUDICIAL MAGISTRATE, ERNAKULAM PETITIONERS: 1 2 CHANDRAN GANAPATHIYADAN, AGED 59 YEARS S/O. KUNJIRAMAN, KALATHIL HOUSE, KARA PERAVOOR P.O., KEEZHALLUR,THALASSERY, KANNUR, PIN - 670702 VINOD KUMAR K., AGED 48 YEARS S/O. BAMBU B, KIZHAKKEKKARA HOUSE, BERIAM, KARADKA, KASARAGOD, PIN - 671542 Crl.MC.No.1003/23 & con.cases 5 BY ADVS. SHABU SREEDHARAN JAYACHANDRAN NAIR G. ARCHANA U. REENU S. BABU RATHEESH.V.R. LEKSHMI J. BIJU JACOB B.O. KARISHMA JOHN RESPONDENTS: 1 2 UNION OF INDIA, REPRESENTED BY THE ASST. SOLICITOR GENERAL, OFFICE OF THE ASST. SOLICITOR GENERAL, HIGH COURT OF KERALA, ERNAKULAM, PIN - 682031 CENTRAL BUREAU OF INVESTIGATION, REPRESENTED BY ITS DEPUTY SUPERINTENDENT OF POLICE, CBI, SCB, TC 1757/5, "CBI OCR COMPLEX", MUTTATHARA, VALLAKADAVU P.O., THIRUVANANTHAPURAM, PIN - 695008 THIS CRIMINAL MISC. CASE HAVING BEEN FINALLY HEARD ON

13.03.2025, ALONG WITH Crl.MC.1003/2023 AND CONNECTED CASES, THE COURT ON 17.03.2025 PASSED THE FOLLOWING: Crl.MC.No.1003/23 & con.cases 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN MONDAY, THE 17TH DAY OF MARCH 2025 / 26TH PHALGUNA, 1946 CRL.MC NO. 2003 OF 2023 CRIME NO.RC 0342023E0002/2023 OF CENTRAL BUREAU OF INVESTIGATION, THIRUVANANTHAPURAM, Thiruvananthapuram PETITIONER: AKSHAY KISHOR SALI AGED 32 YEARS S/O K.V.RAJAN, LIEUTENANT COMMANDER, NAVAL PAY OFFICE, MUMBAI, INDIAN NAVAL ACADAMY, EZHIMALA,KANNUR, PIN - 670310 BY ADVS. K.P.SANTHI TARA PREM Crl.MC.No.1003/23 & con.cases 7 RESPONDENTS: 1 2 3 STATE OF KERALA REPRESENTED BY THE PUBLIC PROCECUTOR, HIGH COURT OF KERALA, ERNAKULAM, PIN - 682031 JOINT COMMISSIONER OF INCOME TAX(HQ) (TECH), OFFICE OF PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KERALA, 2ND FLOOR, C.R.BUILDING, I.S.PRESS ROAD, KOCHI, PIN - 682018 CENTRAL BUREAU OF INVESTIGATION SPECIAL CRIME BRANCH, THIRUVANANTHAPURAM, REPRESENTED BY THE SUPRENTENDENT OF POLICE, PIN - 695024 BY ADV Sreelal Warriar THIS CRIMINAL MISC. CASE HAVING BEEN FINALLY HEARD ON

13.03.2025, ALONG WITH Crl.MC.1003/2023 AND CONNECTED CASES, THE COURT ON 17.03.2025 PASSED THE FOLLOWING: Crl.MC.No.1003/23 & con.cases 8 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN MONDAY, THE 17TH DAY OF MARCH 2025 / 26TH PHALGUNA, 1946 CRL.MC NO. 10877 OF 2024 CRIME NO.36/2007 OF CRIME BRANCH, MALAPPURAM, Malappuram AGAINST THE ORDER/JUDGMENT DATED IN CC NO.194 OF 2024 OF CHIEF JUDICIAL MAGISTRATE ,MANJERI PETITIONERS: 1 2 3 GOLDEN FOREX PVT.LTD @ GOLDEN FOREX CENTER LTD@ GOLDENFOREX AND FINANCE SERVICES, ZEENATH PLAZA, EZHUR ROAD, THIRUR, MALAPPURAM (REPRESENTED BY NASIM P.K, MANAGING DIRECTOR ), PIN - 676101 NASIM P.K, AGED 48 YEARS S/O. HAMZA HAJI,PANNIKANDATHIL HOUSE, ANNARA, THIRUR, MALAPPURAM, PIN - 676101 ZEENATH, AGED 68 YEARS W/O. HAMZA HAJI, PANNIKANDATHIL HOUSE, ANNARA, THIRUR, MALAPPURAM, PIN - 676101 Crl.MC.No.1003/23 & con.cases 9 BY ADVS. R.ANIL B.RAMAN PILLAI (SR.) SUJESH MENON V.B. THOMAS SABU VADAKEKUT MAHESH BHANU S. RESSIL LONAN JOEL GEORGE KAMPIYIL ANANTH KRISHNA K.S. RESPONDENT: 1 2 STATE OF KERALA, REPRESENTED BY PUBLIC PROSECUTOR,HIGH COURT OF KERALA, PIN - 682031 MOIDEEN ( SOUGHT TO BE IMPLEADED ) S/O. BEERAN, EZHOOR, THIROOR, ( SOUGHT TO BE IMPLEADED ) THIS CRIMINAL MISC. CASE HAVINGHAVING BEEN FINALLY HEARD ON 13.03.2025, ALONG WITH Crl.MC.1003/2023 AND CONNECTED CASES, THE COURT ON 17.03.2025 PASSED THE FOLLOWING: Crl.MC.No.1003/23 & con.cases 10 V.G.ARUN, J = = = = = = = = = = = = = = = = = Crl.M.C.Nos.1003 & 2003 of 2023, 10887 of 2024 & 67 of 2025 = = = = = = = = = = = = = = = = = = Dated this the 17th day of March, 2025 ORDER Petitioners are some of the accused in Crime No.RC0342023E0002 registered by the CBI/SCB/ Thiruvananthapuram for offences punishable under Sections 120B read with 420 of IPC and Section 276C of the Income Tax Act. The crime was registered on the basis of a letter received from the Principal Chief Commissioner of Income Tax, Kochi alleging that many salaried assessees in Ward-3 Kannur had received huge refund of income tax, by claiming bogus deductions under Sections 80DDB, 80E, 80EE, 80GG, 80GGC etc. Crl.MC.No.1003/23 & con.cases 11

2. These Crl.M.Cs are filed seeking to get the FIR and further proceedings against the petitioners quashed on various grounds.

3. Heard, Advs.K.P.Santhi and Shabu Sreedharan for the petitioners, Adv.Jose Joseph for the Income Tax Department and Adv.Sreelal N Warrier for the Central Bureau of Investigation.

4. Learned counsel for the petitioners contended that in the communication issued by the Principal Chief Commissioner of Income Tax, which led to registration of the crimes, the allegations were raised against agents who had indulged in malpractices while submitting returns on behalf of the assessees. Assessees like the petitioners are completely dependent on the agents for filing income tax returns. The prosecution does not have a case that the bogus claims were raised at the instance of the petitioners. According to the counsel, the Income Tax Department had treated the claim for refund as a mistake and notices were issued under Sections Crl.MC.No.1003/23 & con.cases 12 148, 154, 155 etc. of the Income Tax Act. On receipt of the notices, mistakes were rectified and the ineligible refund, remitted back. This shows that the petitioners had no intention to cheat. Moreover, the petitioners cannot be prosecuted for the offence under Section 276C of the Income Tax Act without previous administrative approval of the Collegium of two CCIT/DGIT rank officers, as evident from Annexure XIX circular produced in Crl.M.C.No.1003 of 2023.

5. Learned Standing Counsel for the Income Tax Department made the following submissions; From 2014-2015 onwards, many of the assessees in Ward 3, Kannur had raised bogus claims for refund by under- reporting their salary and making ineligible deductions. Filing of return of income is the responsibility of individual tax payers even if it is prepared with the help of an agent. Electronic verification of the return of income has to be done by the tax payer himself, either through Aadhar OTP or net banking. The Crl.MC.No.1003/23 & con.cases 13 returns are processed by the Central Processing Centre without any manual intervention. Therefore, the escaped assessment was noticed only during subsequent verification. Immediately, notices were sent to the petitioners and other assessees. The reply received from the petitioners being unsatisfactory, penalty was imposed on them. Refund of the excess amount claimed and payment of penalty will not absolve the petitioners from criminal liability, as they had committed cheating by filing false returns with intention to deceive the department. The contention based on Annexure XIX circular cannot also be countenanced, since the Department has not initiated prosecution under Section 276C. Instead, the CBI is conducting investigation based on the information given from the Department.

6. Learned Standing Counsel for the CBI submitted that, crime was registered against 31 persons, including the petitioners, based on a complaint received from the Income Tax Crl.MC.No.1003/23 & con.cases 14 Department. During investigation, sufficient incriminating evidence to prove the commission of the offence of cheating was obtained. Hence, charge sheet was filed against the petitioners and others for the offence of cheating under Section 420 of the Indian Penal Code. The intention to commit the offence will continue to exist even if the loss caused to the Government is compensated by repaying the ineligible refund received. Investigation had revealed that some of the accused had claimed exemption towards housing loan interest, whilst others had claimed unmerited deductions under Sections 80DDB, 80E, 80EE, 80GG,80GGC etc. of the Income Tax Act. On receipt of complaint from the Income Tax Department, the documents were verified meticulously and information was gathered from officers at various levels and opportunity was given to the petitioners to prove their innocence. The petitioners were not able to produce any document to substantiate their claim for refund. Crl.MC.No.1003/23 & con.cases 15

7. The contention that false claims were raised by the agents and not the petitioners is liable to be rejected outright as the responsibility of filing proper returns is that of the assessee and not the agent. The petitioners themselves are the beneficiaries of such false claims and the agents are paid only a small percentage of the refunded amount. The argument that prosecution under Section 276C can be initiated only with the permission of the Collegium has no relevance, since the crime against the petitioners was investigated by the CBI. Pertinently, in the charge sheet filed by the CBI, only the offence punishable under Section 420 of IPC read with 120-B IPC, is incorporated. The submission that the Income Tax Department had treated the claim for refund as a mistake and issued notices to the petitioners, and the petitioners repaid the amount with penalty, is of no avail, as submission of false returns and acceptance of ineligible refunds are the crucial factors. Going by the scheme of the Income Tax Act, proceedings for Crl.MC.No.1003/23 & con.cases 16 realisation of escaped assessment, imposition of penalty and prosecution for filing false returns are entirely different aspects and realisation of escaped assessment or imposition of penalty will not absolve a person from prosecution. For the reasons aforementioned, the prayer for quashing the proceedings is liable to be rejected. Needless to say, it will still be open for the petitioners to move the trial court for discharge. The Crl.M.Cs are hence dismissed leaving it for the trial court to pass appropriate orders if applications for discharge are filed by the petitioners. sd/- V.G.ARUN, JUDGE Crl.MC.No.1003/23 & con.cases 17 APPENDIX OF CRL.MC 67/2025 PETITIONER ANNEXURES Annexure-1 Annexure-2 Annexure-3 Annexure-4 Annexure-5 Annexure-6 THE TRUE COPY OF THE LETTER FORWARDED BY THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE TO THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KOCHI DATED 4.2.2020 THE TRUE COPY OF THE LETTER FORWARDED BY THE JOINT COMMISSIONER OF INCOME TAX, OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KOCHI TO THE RESPONDENT CBI DATED 11.3.2020 THE TRUE COPY OF THE FIR IN RC 0342023E0002 OF CBI/SCB/THIRUVANANTHAPURAM DATED 17.1.2023 THE TRUE COPY OF FORM NO. 16 SUBMITTED BY THE 1ST PETITIONER FOR THE ASSESSMENT YEAR 2017 – 2018 DATED 1.4.2017 THE TRUE COPY OF THE TAX PAYER COUNTERFOILS DATED 27.11.2021 THE TRUE COPY OF FORM NO. 16 SUBMITTED BY THE 1ST PETITIONER FOR THE ASSESSMENT YEAR 2018 – 2019 DATED 1.4.2018 Crl.MC.No.1003/23 & con.cases 18 Annexure-7 Annexure-8 Annexure-9 Annexure-10 Annexure-11 Annexure-12 Annexure-13 Annexure-14 THE TRUE COPY OF FORM NO. 16 SUBMITTED BY THE 1ST PETITIONER FOR THE ASSESSMENT YEAR 2019 – 2020 THE TRUE COPIES OF THE COMPUTERIZED RECEIPTS OF SBI, KANNUR DATED 3.2.2023 ISSUED TO THE 1ST PETITIONER THE TRUE COPY OF FORM NO. 16 SUBMITTED BY THE 2ND PETITIONER FOR THE ASSESSMENT YEAR 2018 – 2019 DATED 1.4.2018 THE TRUE COPY OF FORM NO. 16 SUBMITTED BY THE 2ND PETITIONER FOR THE ASSESSMENT YEAR 2019 – 2020 DATED 1.4.2019 THE TRUE COPIES OF THE COMPUTERIZED RECEIPTS OF SBI, KANNUR DATED 3.2.2023 ISSUED TO THE 2ND PETITIONER THE TRUE COPY OF THE INTERIM ORDER OF THIS HON’BLE COURT IN CRL MC NO. 1661/2023 DATED 26.9.2023 THE TRUE COPY OF THE ORDER OF THIS HON’BLE COURT IN CRL MC NO. 1661/2023 DATED 9.10.2024. THE CERTIFIED COPY OF THE CHARGE SHEET FILED BY THE RESPONDENT CBI IN RC 0342023E002 OF CBI/SCB/THIRUVANANTHAPURAM BEFORE THE CJM COURT, ERNAKULAM DATED 29.6.2024 Crl.MC.No.1003/23 & con.cases 19 APPENDIX OF CRL.MC 2003/2023 PETITIONER ANNEXURES Annexure I TRUE COPY OF THE FIR NO. RC 0342023E0002 DATED 17-1-2023 Annexure II TRUE COPY OF THE CIRCULAR DATED 9-9- 2019 Annexure III Annexure IV TRUE COPY OF THE LETTER DATED 4-2-2020 OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE TRUE COPY OF THE COMPLAINANT DATED 11- 3-2020 OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX Crl.MC.No.1003/23 & con.cases 20 APPENDIX OF CRL.MC 10877/2024 PETITIONER ANNEXURES Annexure 1 Annexure 2 Annexure 3 Annexure 4 THE CERTIFIED COPY OF THE FIR NO. 348/2006 OF THIRUR POLICE STATION THE CERTIFIED COPY OF THE FINAL REPORT IN CRIME NO. 348 OF 2006 OF THIRUR POLICE STATION, WHICH IS RE-REGISTERED AS CRIME NO.36/CB/MPM/2007 OF CRIME BRANCH , MALAPPURAM AND PENDING AS C.C. NO. 194 OF 2024 BEFORE THE HON’BLE COURT OF THE CHIEF JUDICIAL MAGISTRATE, MANJERI TRUE COPY OF THE MEDICAL CERTIFICATE DATED 18-9-2024 ISSUED FROM LOURDE HOSPITAL A TRUE COPY OF THE DISCHARGE SUMMARY DATED 20-2-2023 AFTER ADMITTED ON 16-2- 2024 Crl.MC.No.1003/23 & con.cases 21 APPENDIX OF CRL.MC 1003/2023 PETITIONER ANNEXURES Annexure I Annexure II Annexure II(a) Annexure II(b) TRUE COPY OF FIR NO. RC 0342023E0002 DATED 17-1-2023 OF THE CHIEF JUDICIAL MAGISTRATE COURT, ERNAKULAM TRUE COPY OF THE NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2016-2017 DATED 10-5- 2019 TRUE COPY OF THE NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2014-2015 DATED 30-3- 2021 TRUE COPY OF THE NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2014-2015 DATED 12-3- 2022 Annexure III ). TRUE COPY OF THE COUNTERFOIL DATED 22-4-2021 FOR THE ASSESSMENT YEAR 2017- 2018 Annexure III(a) TRUE COPY OF THE COUNTERFOIL DATED 24- 2-2022 FOR THE ASSESSMENT YEAR 2014- 2015 Annexure III(b) TRUE COPY OF THE COUNTERFOIL DATED 12- 4-2022 FOR THE ASSESSMENT YEAR 2014- 2015 Crl.MC.No.1003/23 & con.cases 22 Annexure IV Annexure IV(a) Annexure IV(b) TRUE COPY OF THE NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018 DATED 30-3- 2021 TRUE COPY OF THE NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018 DATED 26-3- 2022 TRUE COPY OF THE NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018 DATED 21-9- 2022 Annexure V TRUE COPY OF THE COUNTERFOIL DATED 15- 4-2022 FOR THE ASSESSMENT YEAR 2017- 2018 Annexure V(a) TRUE COPY OF THE COUNTERFOIL DATED 20- 10-2022 FOR THE ASSESSMENT YEAR 2017- 2018 Annexure VI TRUE COPY OF THE ORDER DATED 19-12-2022 OF THE 2ND RESPONDENT Annexure VII Annexure VII(a) TRUE COPY OF THE NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2015-2016 DATED 30-3- 2021 TRUE COPY OF THE NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2016-2017 DATED 30-3- 2021 Crl.MC.No.1003/23 & con.cases 23 Annexure VII(b) ). TRUE COPY OF THE NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018 DATED 30- 3-2021 Annexure VII(c) TRUE COPY OF THE NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT DATED 24-3- 2022 Annexure VIII TRUE COPY OF THE COUNTERFOIL DATED 23- 4-2022 FOR THE ASSESSMENT YEAR 2017- 2018 Annexure VIII(a) TRUE COPY OF THE COUNTERFOIL DATED 23- 4-2022 FOR THE ASSESSMENT YEAR 2016- 2017 Annexure VIII(b) TRUE COPY OF THE COUNTERFOIL DATED 23- 4-2022 FOR THE ASSESSMENT YEAR 2015- 2016 Annexure VIII(c) TRUE COPY OF THE COUNTERFOIL DATED 25- 10-2022 FOR THE ASSESSMENT YEAR 2017- 2018 Annexure VIII(d) ). TRUE COPY OF THE COUNTERFOIL DATED 25-10-2022 FOR THE ASSESSMENT YEAR 2016-2017 Annexure VIII(e) TRUE COPY OF THE COUNTERFOIL DATED 25- 10-2022 FOR THE ASSESSMENT YEAR 2015- 2016 Crl.MC.No.1003/23 & con.cases 24 Annexure VIII(f) TRUE COPY OF THE COUNTERFOIL DATED 24- 11-2022 FOR THE ASSESSMENT YEAR 2016- 2017 Annexure VIII(g) TRUE COPY OF THE COUNTERFOIL DATED 24- 11-2022 FOR THE ASSESSMENT YEAR 2015- 2016 Annexure VIII(h) TRUE COPY OF THE COUNTERFOIL DATED 24- 11-2022 FOR THE ASSESSMENT YEAR 2017- 2018 Annexure VIII(i) TRUE COPY OF THE COUNTERFOIL DATED 19- 12-2022 FOR THE ASSESSMENT YEAR 2015- 2016 Annexure VIII(j) TRUE COPY OF THE COUNTERFOIL DATED 19- 12-2022 FOR THE ASSESSMENT YEAR 2017- 2018 Annexure VIII(k) TRUE COPY OF THE COUNTERFOIL DATED 19- 12-2022 FOR THE ASSESSMENT YEAR 2016- 2017 Annexure IX Annexure IX(a) . TRUE COPY OF THE NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2015-2016 DATED 30-3- 2021 TRUE COPY OF THE NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2016-2017 DATED 30-3- 2021 Crl.MC.No.1003/23 & con.cases 25 Annexure IX(b) TRUE COPY OF THE NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018 DATED 30-3- 2021 Annexure X ). TRUE COPY OF THE COUNTERFOIL DATED 22-4-2022 FOR THE ASSESSMENT YEAR 2016- 2017 Annexure X(a) TRUE COPY OF THE COUNTERFOIL DATED 22- 4-2022 FOR THE ASSESSMENT YEAR 2015- 2016 Annexure X(b) TRUE COPY OF THE COUNTERFOIL DATED 24- 4-2022 FOR THE ASSESSMENT YEAR 2017- 2018 Annexure XI Annexure XI(a) Annexure XI(b) TRUE COPY OF THE NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2016-2017 DATED 14-2- 2022 TRUE COPY OF THE NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2016-2017 DATED 25-8- 2022 TRUE COPY OF THE NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018 DATED 14-2- 2022 Crl.MC.No.1003/23 & con.cases 26 Annexure XI(c) TRUE COPY OF THE NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018 DATED 25-8- 2022 Annexure XII TRUE COPY OF THE COUNTERFOIL DATED 25- 6-2022 FOR THE ASSESSMENT YEAR 2017- 2018 Annexure XII(a) TRUE COPY OF THE COUNTERFOIL DATED 15- 6-2022 FOR THE ASSESSMENT YEAR 2016- 2017 Annexure XII(b) TRUE COPY OF THE COUNTERFOIL DATED 12- 10-2022 FOR THE ASSESSMENT YEAR 2016- 2017 Annexure XII(c) TRUE COPY OF THE COUNTERFOIL DATED 12- 10-2022 FOR THE ASSESSMENT YEAR 2017- 2018 Annexure XIII Annexure XIII(a) Annexure XIV TRUE COPY OF THE NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2016-2017 DATED 30-3- 2021 TRUE COPY OF THE NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018 DATED 30-3- 2021 TRUE COPY OF THE NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018 DATED 22-3- 2022 Crl.MC.No.1003/23 & con.cases 27 Annexure XV TRUE COPY OF THE COUNTERFOIL DATED 4-4- 2022 FOR THE ASSESSMENT YEAR 2016-2017 Annexure XV(a) TRUE COPY OF THE COUNTERFOIL DATED 4-4- 2022 FOR THE ASSESSMENT YEAR 2017-2018 Annexure XVI Annexure XVI(a) Annexure XVI(b) Annexure XVI(c) Annexure XVI(d) Annexure XVI(e) TRUE COPY OF THE NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018 DATED 10-5- 2019 TRUE COPY OF THE NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018 DATED 26-02- 2021 TRUE COPY OF THE NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018 DATED 27-1- 2022 TRUE COPY OF THE NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2016-2017 DATED 21-9- 2022 TRUE COPY OF THE NOTICE UNDER SECTION 133(6) OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2018-2019 DATED 30-10- 2019 TRUE COPY OF THE NOTICE UNDER SECTION 133(6) OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2019-2020 DATED 30-10- 2019 Crl.MC.No.1003/23 & con.cases 28 Annexure XVII TRUE COPY OF THE COUNTERFOIL DATED 28- 02-2021 FOR THE ASSESSMENT YEAR 2017- 2018 Annexure XVII(a) TRUE COPY OF THE COUNTERFOIL DATED 13- 08-2021 FOR THE ASSESSMENT YEAR 2016- 2017 Annexure XVIII TRUE COPY OF THE ORDER DATED 19-12-2022 OF THE 2ND RESPONDENT Annexure XIX Annexure XX Annexure XXI TRUE COPY OF THE CIRCULAR DATED 9/9/2019 ISSUED BY THE GOVERNMENT OF INDIA TRUE COPY OF THE LETTER DATED 4/2/2020 OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE TRUE COPY OF THE COMPLAINT DATED 11/3/2020 OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KERALA Annexure XXII TRUE COPY OF THE FINAL REPORT IN C.C. NO. 104 OF 2024 OF THE CHIEF JUDICIAL MAGISTRATE COURT, ERNAKULAM