By Advs. Sri. Harisankar v. Menon Smt. Meera V. Menon Sri. R. Sreejith Smt. K. Krishna Smt. Parvathy Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 13 DAY OF SEPTEMBER 2023 / 22ND BHADRA, 1945 WP(C) NO. 26129 OF 2023 PETITIONER: ANEESH KUMAR C.,AGED 42 YEARS, S/O. CHANDRASENAN NAIR,T.C.31/1801, ATTUVARARAMBIL VEEDU, VAYYAMOOLA,VALLAKADAVU,THIRUVANANTHAPURAM, PIN – 695008. BY ADVS. SRI. HARISANKAR V. MENON SMT. MEERA V. MENON SRI. R. SREEJITH SMT. K. KRISHNA SMT. PARVATHY MENON RESPONDENTS: 1THE INCOME TAX OFFICER,WARD - 1, RANGE-I, AAYAKAR BHAVAN,KAWDIAR, THIRUVANANTHAPURAM, PIN – 695003. 2THE PRINCIPAL COMMISSIONER OF INCOME TAX,INCOME TAX DEPARTMENT, AAYAKAR BHAVAN,KAWDIAR,THIRUVANANTHAPURAM, PIN – 695003.BY ADV. SRI. CHRISTOPHER ABRAHAM – SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON13.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. -------------------------- WP(C) No.26129 of 2023 ------------------------- Dated this the 13[th] day of September, 2023 JUDGMENT 1. The present writ petition under Article 226 of the Constitution of India has been filed for a direction to the 1[st] respondent todispose of Exhibit P-7 rectification application filed by the petitioneron 06.11.2017 seeking rectification of Exhibit P-2 assessment orderdated 19.02.2014. 2.The Government of Kerala had acquired 1.35 Ares of landSurvey No.203/15 in Pettah Village, Thiruvananthapuram districtowned by the petitioner, his mother Anila Kumari, brother KrishnaKumar and sister Aswathy. Initially the compensation wasRs.2,66,207/- (Rupees Two lakh sixty six thousand two hundred andseven only) and it was enhanced to Rs.42,03,842/- (Rupees Fortytwo lakh three thousand eight hundred and forty two only). It wasinclusive of interest. 3.The award was in the name of the aforesaid four persons. Itappears that the petitioner has received the entire compensation onbehalf of all the family members. The initial compensation award was Rs.2,66,207/- in respect of the said land vide Exhibit P-1 orderdated 26.02.2007. 4.The assessing authority had treated the entire compensationas Rs.44,70,049/- in respect of the land of the petitioner and threeother members and passed the assessment order Exhibit P-2. ThePetitioner filed the rectification application under Section 264 ofthe Income Tax Act against the said assessment order before the 2[nd]respondent Principal Commissioner of Income Tax. However, the 2[nd]respondent vide Exhibit P-6 has rejected the said revision on theground that the revision has been filed beyond the limitationprescribed under Section 264 (3) of the Income Tax Act. Theassessment order is dated 19.02.2014 and the revision was filedonly on 24.03.2016, much beyond the period of one year of thelimitation prescribed under Section 264 (3) of the Income Tax Act.After rejection of the revision petition vide Exhibit P-6, thepetitioner had filed rectification application Exhibit P-7. However nodecision has been taken till date. The only ground which has beenurged in the rectification application is that the petitioner hasreceived the compensation to the extent of 1/4 of the shareinasmuch as the four family members have jointly held the landwhich was compulsorily acquired by the Government for the International Airport, Thiruvananthapuram. This fact is also borneout from the award of compensation passed by the Land AcquisitionOfficer. 5.In the above facts and circumstance of the case, I find that International Airport, Thiruvananthapuram. This fact is also borneout from the award of compensation passed by the Land AcquisitionOfficer. 5.In the above facts and circumstance of the case, I find that there is some substance in the rectification application. Thereforethe present writ petition is disposed of with a direction to the 1[st]respondent to decide the rectification application Exhibit P-7keeping in mind the land for which the compensation was awardedwas owned by the four persons jointly and not by petitioner alone.The 1[st] respondent should decide the rectification application withina period of three months in accordance with law after affording anopportunity of hearing to the petitioner. Svn Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 26129/2023 PETITIONER’S EXHIBITS EXHIBIT P1COPY OF FORM NO.10 IN AWARD NO.03/07 ISSUED BY SPECIAL TAHSILDAR, INTERNATIONAL AIRPORT, THIRUVANANTHAPURAM DTD. 26-02-2007BY SPECIAL TAHSILDAR, INTERNATIONAL AIRPORT, THIRUVANANTHAPURAM DTD. 26-02-2007 EXHIBIT P2COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 DTD.19-02-2014RESPONDENT FOR THE YEAR 2010-11 DTD.19-02-2014 EXHIBIT P3COPY OF PENALTY PROCEEDINGS ISSUED BY THE 1STRESPONDENT DTD. 27-08-2014RESPONDENT DTD. 27-08-2014 EXHIBIT P4COPY OF CIRCULAR NO. 36/2016 ISSUED BY GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEWDELHI DTD. 25-10-2016GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEWDELHI DTD. 25-10-2016 EXHIBIT P5COPY OF JUDGMENT IN WA NO. 1528/16 OF THIS HON'BLE COURT DTD. 08-08-2016HON'BLE COURT DTD. 08-08-2016 EXHIBIT P6COPY OF THE ORDER UNDER SECTION 264 OF THE INCOME TAX ACT ISSUED BY THE 2ND RESPONDENT DTD. 27-03-2017INCOME TAX ACT ISSUED BY THE 2ND RESPONDENT DTD. 27-03-2017 EXHIBIT P7COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 06-11-2017BEFORE THE 1ST RESPONDENT DTD. 06-11-2017