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 28TH DAY OF MAY 2013/7TH JYAISHTA 1935 WP(C).No. 12912 of 2013 (L) ---------------------------- PETITIONER(S):-------------------------- 1. RAMADASAN, AGED 55 YEARS, S/O.VELAYUDHAN, KUDILIL HOUSE, KUNNATHERI CHOORNIKKARA PANCHAYATH, ALUVA WEST VILLAGE, ALUVA ERNAKULAM DISTRICT. S/O.VELAYUDHAN, KUDILIL HOUSE, KUNNATHERI CHOORNIKKARA PANCHAYATH, ALUVA WEST VILLAGE, ALUVA ERNAKULAM DISTRICT. 2. PANKAJAKSHAN, AGED 55 YEARS S/O.NARAYANAN, KUDILIL HOUSE, THAIKKATTUKARA P.O. CHOORNIKKARA, ALUVA WEST VILLAGE, ALUVA TALUK ERNAKULAM DISTRICT. S/O.NARAYANAN, KUDILIL HOUSE, THAIKKATTUKARA P.O. CHOORNIKKARA, ALUVA WEST VILLAGE, ALUVA TALUK ERNAKULAM DISTRICT. BY ADVS.SRI.P.P.THAJUDEEN SMT.P.B.WAHIDA SMT.C.SEENA RESPONDENT(S): ---------------------------- 1. THE DISTRICT COLLECTOR, ERNAKULAM, COLLECTORATE, CIVIL STATION KAKKANAD - 682 030. ERNAKULAM, COLLECTORATE, CIVIL STATION KAKKANAD - 682 030. 2. SPECIAL TAHASILDAR (LA)NO.II, KOCHI METRO RAIL PROJECT, CIVIL STATION KAKKANAD - 682 030. KOCHI METRO RAIL PROJECT, CIVIL STATION KAKKANAD - 682 030. 3. KOCHI METRO RAIL CORPORATION, REP. BY ITS MANAGING DIRECTOR, VYTTILLA, ERNAKULAM PIN - 682 019. REP. BY ITS MANAGING DIRECTOR, VYTTILLA, ERNAKULAM PIN - 682 019. 4. THE COMMISSIONER OF INCOME TAX (TDS), OFFICE OF THE COMMISSIONER OF INCOME TAX, KOCHI C.R.BUILDING, IS.PRESS ROAD, KOCHI - 682 018. OFFICE OF THE COMMISSIONER OF INCOME TAX, KOCHI C.R.BUILDING, IS.PRESS ROAD, KOCHI - 682 018. R3 BY ADV. SRI.K.JAJU BABU,SC,KOCHI METRO RAIL LTD R4 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX BY SMT.SOBHA ANNAMMA EAPPEN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-05-2013,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AS WP(C).No. 12912 of 2013 (L) PETITIONER(S)' EXHIBITS: APPENDIX EXHIBIT P1(A): PHOTOCOPY OF THE DOCUMENT NO.5940/95 BELONGING TO THE1ST PETITIONER.1ST PETITIONER. EXHIBIT P1(B): PHOTOCOPY OF THE DOCUMENT NO.3355/99 BELONGING TO THE2ND PETITIONER.2ND PETITIONER. EXHIBIT P2(A):TRUE PHOTOCOPY OF THE NOTICE DATED 26.02.2013 ISSUED BY THE 2ND RESPONDENT TO THE 1ST PETITIONER.THE 2ND RESPONDENT TO THE 1ST PETITIONER. EXHIBIT P2(B): TRUE PHOTOCOPY OF THE NOTICE DATED 26.02.2013 ISSUED BY THE 2ND RESPONDENT TO THE 2ND PETITIONER.THE 2ND RESPONDENT TO THE 2ND PETITIONER. EXHIBIT P3(A): TRUE PHOTOCOPY OF THE RECEIPT DATED 18.03.2013 ISSUED BYTHE 2ND RESPONDENT TO THE 1ST PETITIONER.THE 2ND RESPONDENT TO THE 1ST PETITIONER. EXHIBIT P3(B): TRUE PHOTOCOPY OF THE RECEIPT DATED 15.03.2013 ISSUED BYTHE 2ND RESPONDENT TO THE 2ND PETITIONER.THE 2ND RESPONDENT TO THE 2ND PETITIONER. EXHIBIT P4:TRUE PHOTOCOPY OF THE JUDGMENT OF THIS HONOURABLE COURT IN W.A.NO.2243/2008, DATED 08.01.2009.COURT IN W.A.NO.2243/2008, DATED 08.01.2009. EXHIBIT P5: TRUE PHOTOCOPY OF THE JUDGMENT OF THIS HONOURABLE COURT IN WPC.NO.568/2013, DATED 07.01.2013.COURT IN WPC.NO.568/2013, DATED 07.01.2013. RESPONDENT(S)' EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE V.CHITAMBARESH, J. ------------------------------- W.P (C) No.12912 of 2013 ------------------------------- Dated this the 28[th] day of May, 2013 J U D G M E N T The petitioners contend that there is no justificationfor deduction under Section 194 LA of the Income Tax Act. Thisis because the purchase 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 compensation amount due to thepetitioner without any deduction under Section 194 LA of theIncome Tax Act. The Writ Petition is disposed of. /TRUE COPY/ P.A.TO JUDGE V.CHITAMBARESH, J. ------------------------------- W.P (C) No.12912 of 2013 ------------------------------- Dated this the 28[th] day of May, 2013 J U D G M E N T The petitioners contend that there is no justificationfor deduction under Section 194 LA of the Income Tax Act. Thisis because the purchase 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 compensation amount due to thepetitioner without any deduction under Section 194 LA of theIncome Tax Act. The Writ Petition is disposed of. V.CHITAMBARESH, Judge. nj.