Commissioner Of Income Tax (Tds v. Mackar Kunju

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN TUESDAY, THE 14 DAY OF SEPTEMBER 2021 / 23RD BHADRA, 1943 WP(C) NO. 22039 OF 2014 PETITIONERS: 1GOPINATHAN, AGED 59 YEARSS/O.LATE VANIMUTHU CHETTIAR, RESIDING AT SREELAKSHMI,OPP.KERALA ARTS CLUB PAPPANAMCODE PO, THIRUVANANTHAPURAM 695 018.2SREEKUMARI, AGED 50 YEARSW/O.GOPINATHAN,RESIDING AT SREELAKSHMI, OPP.KERALA ARTS CLUB ,PAPPANAMCODE PO, THIRUVANANTHAPURAM 695 018 BY ADV SRI.AYYAPPAN SANKAR RESPONDENTS: 1THE DISTRICT COLLECTORCOLLECTORATE, CIVIL STATION, KUDAPPANAKUNNU, THIRUVANANTHAPURAM 695 004.2THE SPECIAL TAHSILDAR (LA)(NH)P.M.G.,THIRUVANANTHAPURAM 695 001.3COMMISSIONER OF INCOME TAX (TDS)OFFICE OF THE COMMISSIONER OF INCOME TAX, KOWDIAR,THIRUVANANTHAPURAM 695 005 BY GP SRI.K.M.FAISAL BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 22039 OF 2014 ..2.. JUDGMENT According to the petitioner, their land in Sy.No.987/30 and shop building in Sy.No.987/22 inNemom Village was acquired for widening Karamana –Kaliyikkavila Stretch (Stretch I, Reach IV from Vellayanito Pravachambalam) of Thiruvananthapuram –Kanyakumari National Highway and compensation wasarrived at under negotiated settlement without recourseto the proceedings under the Land Acquisition Act andtherefore, no amount is leviable towards income tax. 2. The Division Bench of this Court in Commissioner of Income Tax (TDS) v. Mackar Kunju and Others [2021 (4) KHC 339] has held that TDS isliable to be deducted even when compensation is arrivedat under negotiated settlement. WP(C) NO. 22039 OF 2014 ..3.. The deduction of tax will be regulated in the light ofthe said decision. The writ petition is closed. No order as to costs. Sd/- MURALI PURUSHOTHAMAN JUDGE SB/08/09/2021 APPENDIX OF WP(C) 22039/2014 PETITIONER EXHIBITS EXHIBIT P1 COPY OF THE NOTICES (2 NOS) DATED 26/3/2013 ISSUED BY THE 2ND RESPONDENT EXHIBIT P2 COPY OF THE NOTICES (2 NOS.) DATED 24/4/2013 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3 COPY OF THE JUDGMENT DATED 4/11/2013 OF THIS HONOURABLE HIGH COURT IN WPC NO.26926/13 EXHIBIT P4 COPY OF THE JUDGMENT DATED 3/6/2014 OF THIS HONOURABLE HIGH COURT IN WPC NO. 4209/14 EXHIBIT P5 COPY OF THE JUDGMENT DATED 3/6/2014 OF THIS HONOURABLE HIGH COURT INWPC NO. 25418/14