J U D G M E N T v. Assistant Commissioner Of Income Tax. (2008 (4) Klt 782

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH FRIDAY, THE 28TH DAY OF JUNE 2013/7TH ASHADHA, 193 WP(C).No. 12061 of 2013 (G) ---------------------------- PETITIONER(S): -------------------------- 1. BCG ESTATES AND BUILDERS PVT. LTD. (ORIGINALLY EVERSHINE PROPERTIES (P) LTD) BY THE MANAGING DIRECTOR RENU C. BABU, W/O. BIJOY VARGHESE, 36 YEARS CHANDRATHIL HOUSE, VENNALA, ERNAKULAM (ORIGINALLY EVERSHINE PROPERTIES (P) LTD) BY THE MANAGING DIRECTOR RENU C. BABU, W/O. BIJOY VARGHESE, 36 YEARS CHANDRATHIL HOUSE, VENNALA, ERNAKULAM 2. RENU C.BABU AGED 36 YEARS W/O.BIJOY VARGHESE, CHANDRATHIL HOUSE, VENNALA ERNAKULAM W/O.BIJOY VARGHESE, CHANDRATHIL HOUSE, VENNALA ERNAKULAM BY ADVS.SRI.V.T.RAGHUNATH SMT.C.V.RAJALAKSHMI RESPONDENT(S): ---------------------------- 1. DISTRICT COLLECTOR, ERNAKULAM COLLECTORATE, CIVIL STATION, KAKKANAD ERNAKULAM 682 030 COLLECTORATE, CIVIL STATION, KAKKANAD ERNAKULAM 682 030 2. THE SPECIAL TAHSILDAR(LAND ACQUISITION) NATIONAL HIGHWAY NO 3 VYTTILA, ERNAKULAM 682 019 VYTTILA, ERNAKULAM 682 019 3. KOCHI METRO RAIL CORPORATION BY MANAGING DIRECTOR, VYTTILA, ERNAKULAM 682019 BY MANAGING DIRECTOR, VYTTILA, ERNAKULAM 682019 4. THE COMMISSIONER OF INCOME TAX(TDS), CR BUILDINGS,IS PRESS ROAD,KOCHI 682018ROAD,KOCHI 682018 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX R BY GOVERNMENT PLEADER SMT. ANITHA RAVINDRAN R BY SRI.K.JAJU BABU,SC,KOCHI METRO RAIL LTD THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28-06-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1 CERTIFICATE OF INCORPORATION OF EVERSHINE PROPERTIES(P) LTDLTD EXT.P2 CERTIFICATE OF INCORPORATION OF BCG ESTATES,BUILDERS AND HOTELS(P) LTDHOTELS(P) LTD EXT.P3 LETTER GIVEN BY THE 1ST PETITIONER TO THE 1ST RESPONDENT EXT.P4 NOTICE ISSUED BY THE 2ND RESPONDENT TO THE 2ND PETITIONEREXT.P5 NOTICE ISSUED BY THE 2ND RESPONDENT TO THE 2ND PETITIONEREXT.P6 RECEIPT ISSUED BY THE 2ND RESPONDENT TO THE 1ST PETITIONEREXT.P5 NOTICE ISSUED BY THE 2ND RESPONDENT TO THE 2ND PETITIONEREXT.P6 RECEIPT ISSUED BY THE 2ND RESPONDENT TO THE 1ST PETITIONER EXT.P7 RECEIPT ISSUED BY THE 2ND RESPONDENT TO THE 2ND PETITIONER EXT.P8 TRUE COPY OF THE JUDGMENT IN WA 2243 OF 2008 EXT.P10 TRUE COPY OF THE JUDGMENT IN WPC 7128/2013 EXT.P11 TRUE COPY OF THE JUDGMENT IN WPC 11455/2013 RESPONDENT(S)' EXHIBITS ---------------------------------------NIL TRUE COPY P.A TO JUDGE SMM V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C)No.12061 of 2013 = = = = = = = = = = = == = = = = Dated this the 28[th] day of June, 2013 J U D G M E N T It is conceded that the amount due to the petitionershave already been disbursed without effecting any deductionunder Section 194 LA of the Income Tax Act pursuant to theinterim order passed in the writ petition. Such an exercise isperfectly legal in view of the decision in Info Park, Keralavs. Assistant Commissioner of Income Tax. (2008 (4)KLT 782). Nothing survives in the writ petition and the same isdisposed of. V.CHITAMBARESHJUDGE smm