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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH FRIDAY, THE 16TH DAY OF AUGUST 2013/25TH SRAVANA, 1935 WP(C).No. 20273 of 2013 (H) ---------------------------- PETITIONER(S): ----------------- K.K.MONCY, AGED 53 YEARS, S/O.KURIYALA KUDILIL HOUSE, PIRAVOM P.O. ERNAKULAM DISTRICT. BY ADV. SRI.ALIAS M.CHERIAN RESPONDENT(S): ---------------------------- 1. THE DISTRICT COLLECTOR ERNAKULAM DISTRICT CIVIL STATION, KAKKANAD ERNAKULAM - 682 030 2. THE SPECIAL TAHSILDAR (LAND ACQUISITION) NATIONAL HIGHWAY NO.3, VYTTILA ERNAKULAM PIN - 682 019. 3. KOCHI METRO RAIL CORPORATION VYTILLA, ERNAKULAM, PIN - 682 019. REPRESENTED BY ITS MANAGING DIRECTOR. 4. THE COMMISSIONER OF INCOME TAX (TDS) C.R.BUILDINGS, IS PRESS ROAD ERNAKULAM, PIN - 682 018 R BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN. R3 BY SRI.K.JAJU BABU,SC,KOCHI METRO RAIL LTD THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON16-08-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C) No.20273 of 2013 PETITIONER(S) EXHIBITS EXHIBIT P1:TRUE COPY OF SALE DEED NO.4542 OF 2003 OF THE SUBREGISTRY OFFICE AT MARADU. REGISTRY OFFICE AT MARADU. EXHIBIT P2 :TRUE COPY OF NOTICE NO.LAC 18/2013 DATED 26.7.2013 EXHIBIT P3:TRUE COPY OF JUDGMENT DATED 10.7.2013 IN W.P.(C)NO.17269 OF 2013. NO.17269 OF 2013. RESPONDENT(S) EXHIBITS NIL. //TRUE COPY// P.S. TO JUDGE. V.CHITAMBARESH, J. ------------------------------- W.P (C) No.20273 of 2013 ------------------------------- Dated this the 16[th] day of August, 2013 J U D G M E N T The petitioner contends that there is no justificationfor deduction under Section 194 LA of the Income Tax Act. Thisis because the land price was fixed by negotiation and notthrough Court in land acquisition. Reliance is also placed onInfo Park, Kerala v. Assistant Commissioner of Income Tax[2008 (4) 782]. 2. There will therefore be a direction to respondents 1 and 2 to disburse the compensation amount due to thepetitioner without effecting any deduction under Section 194 LAof the Income Tax Act. The Writ Petition is disposed of. V.CHITAMBARESH, Judge. nj.