TaxTMI 
TaxTMI 
2025 (10) TMI 432
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....pondent. b) Issue appropriate writ or order declaring that proceedings against Petitioner based on Exhibits P1 to P5 are illegal and unsustainable and that respondents are not entitled to retain any gold, articles, assets or documents of the Petitioner mentioned in those documents. c) Issue a writ of mandamus or other appropriate writ or order commanding first respondent to consider and take appropriate action on Exhibit P10 and P11 representations within a time limit to be specified by this Honourable Court after hearing the Petitioner or her representative. d) Pass just and proper reliefs considering the facts and circumstances of the case and the prayers at the time of hearing." 2. The facts that led to the filing of this writ petition are as follows:- The petitioner is the wife of Sri R. Ramachandran Nair, who was the former Chief Secretary of Kerala from 01.03.1994 to 15.06.1996. He retired from the Indian Administrative Service on 31.05.1997. A search was conducted by the officers of the Income Tax authorities in the house of the petitioner on 15.10.1996 and 16.10.1996 under Section 132 of the Income Tax Act- 1961. Along with the petitioner, the ....
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....s, denying the averments contained in the writ petition and opposing the reliefs sought. A reply affidavit was also submitted by the petitioner, in response to the averments contained in the counter affidavit. An additional statement was also filed by the Standing Counsel for the respondents, as the writ petition was amended in the meantime. 6. I have Heard Sri. V. Philip Mathews, learned Counsel for the petitioner and Sri.Christopher Abraham learned Standing Counsel for the respondents. 7. The learned Counsel for the petitioner raised various contentions with regard to the sustainability of the protective assessment. According to the petitioner, there is no expressed provision in the Income Tax Act that contemplates for a protective assessment and such practice was brought to India based on the concept borrowed from England as per the decision rendered by the High Court of Culcutta in Jagannath Hanumanbux v. Income-Tax Officer [(1957)31ITR 603 (CAL)]. According to the petitioner, the decision rendered by the Calcutta High Court, was a case in which the cause of action for the litigation, had arisen in a place that formed part of British India, and that cannot be made applica....
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....rom her deceased father, that his wife had about 200 sovereigns of her own, his wife's mother had about 400 sovereigns, the most of which was given to his married daughter and that his daughter had at the time of her marriage received about 67 sovereign of gold, as gift. In paragraph 28, these contentions were examined and the Tribunal rejected the plea mainly for the contradictory contentions urged. Thereafter; in paragraph 29 of its order Tribunal accepted the plea of the assessee to the extent of 1500 gram of gold, by concluding thus: "29. considering the family back ground of the assessee, i.e. one of the eldest brother of the assessee retired from the central Government as a Dy. Accountant General, three brothers are Advocates, one brother is an officer in State service and the other is a Bank officer and from the side of his wife, father-in-law was an eminent Economist, was a professor in the university of Kerala and Member of Second Pay Commission for central Government Employees, two brother-in- laws are Doctors, two brother-in-laws are at Mumbai, one brother-in-law is in the united States and another brother-in-law is an Electrical Engineer, doing contract wor....
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....he hands of the assessee is sustained, the assessment of the very same assets at the hands of the assessee's wife, would have to necessarily fail. In such circumstances, we reject the contention now raised before us by the learned Senior Counsel for the assessee." 9. Thus, the question regarding the entitlement and ownership of the gold claimed by the petitioner is already decided by this Court and such decision has become final. 10. Now when coming to the contentions raised by the petitioner as to the sustainability of the protective assessment made against the petitioner, it is to be noted that, in view of the fact that, the original assessment against the husband of the petitioner pertaining to the very same transactions were finalized and concluded, the significance of such protective assessment is lost. Therefore, I do not find it necessary to consider the challenge raised against such protective assessment, by entertaining the contentions of the petitioner with regard to the applicability of British law, where protective assessment is contemplated, to the area of Travancore. Such a question does not arise in this case, as the protective assessment made against the p....