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 TUESDAY, THE 4TH DAY OF JUNE 2013/14TH JYAISHTA 1935 WP(C).No. 14063 of 2013 (G) ---------------------------- PETITIONER(S): ----------------- ZEENATH, AGED 46 YEARS W/O.PAREEDPILLA, THAIVELIKKAKATHU, VELIYATHUNADU U.C.COLLEGE P.O., ALUVA, ERNAKLAM DISTRICT-683 102. BY ADVS.SRI.M.B.SUDARSANA KUMAR SMT.K.M.RASHMI (PARAVOOR) RESPONDENT(S): ------------------ 1. THE DISTRICT COLLECTOR, ERNAKULAM COLLECTORATE, CIVIL STATION, KAKKANAD. 2. THE SPECIAL TAHASILDAR (LA) NO.III, KOCHI INTERNATIONAL AIRPORT, NEDUMBASSERY NAYATHODE P.O., ERNAKULAM DISTRICT. NAYATHODE P.O., ERNAKULAM DISTRICT. 3. THE COMMISSIONER OF INCOME TAX (TDS) OFFICE OF THE COMMISSIONER OF INCOME TAX KOCHI, CR BUILDINGS, I.S PRESS ROAD, KOCHI-682 018. KOCHI, CR BUILDINGS, I.S PRESS ROAD, KOCHI-682 018. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX R BY GOVERNMENT PLEADER SRI.SOBHA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-06-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 14063 of 2013 (G) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ---------------------------- EXHIBIT P1. TRUE COPY OF THE TITLE DEED NO.4521/1999 OF ALUVA SRO. EXHIBIT P2. TRUE COPY OF THE SECTION 9(3) NOTICE DATED 06.05.2013. EXHIBIT P3. TRUE COPY OF THE DECISIONS TAKEN ON 09.11.2012 BY THE IST RESPONDENT.RESPONDENT. EXHIBIT P4. TRUE COPY OF THE JUDGMENT DATED 08.01.2009 IN WA NO. 2243/2008.2243/2008. EXHIBIT P5. TRUE COPY OF THE JUDGMENT DATED 07.01.2013 IN WPC NO.568/2013.NO.568/2013. EXHIBIT P6. TRUE COPY OF THE JUDGMENT DATED 07.05.2013 IN WPC NO.11423/2013.NO.11423/2013. EXHIBIT P7. TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 20.05.2013.20.05.2013. //TRUE COPY// P.S. TO JUDGE. V.CHITAMBARESH, J. ------------------------------- W.P (C) No.14063 of 2013 ------------------------------- Dated this the 4[th] day of June, 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 sale price was fixed by negotiation and notthrough court in the 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 entire amount due on account of landacquisition to the petitioner without effecting any deductionunder Section 194 LA of the Income Tax Act. The Writ Petition is disposed of. V.CHITAMBARESH, Judge. nj.