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 THURSDAY, THE 30TH DAY OF MAY 2013/9TH JYAISHTA 1935 WP(C).No. 13377 of 2013 (V) ---------------------------- PETITIONER(S): ---------------- BIPATHU @ VIYOU, AGED 80 YEARS W/O T.K. KOCHUNNI, THEKKETHAMARACHALIL VADACODE P.O. KANGARAPPADY KANGARAPPADY, THRIKKAKARA NORTH (PART) ERNAKULAM-682 021. BY ADVS.SMT.AYSHA YOUSEFF SMT.MOLLY JACOB SMT.RABIA BEEGAM T.K. SRI.JOBI.A.THAMPI SMT.M.KABANI DINESH SMT.SITHARA SHAMSUDEEN SMT.ASIFA TALIB SMT.FASHIYA YOUSEFF RESPONDENT(S): ---------------------------- 1. DISTRICT COLLECTOR ERNAKULAM, COLLECTORATE, CIVIL STATION KAKKANAD-682 030. KAKKANAD-682 030. 2. SPECIAL THAHSILDAR (L.A.), NO.II, KOCHI METRO RAIL PROJECT, CIVIL STATION KAKKANAD-682 030. KAKKANAD-682 030. 3. KOCHI METRO RAIL CORPORATION, REP. BY ITS MANAGING DIRECTOR, VYTTILA, ERNAKULAM PIN:682 019. PIN:682 019. 4. THE COMMISSIONER OF INCOME TAX (TDS), OFFICE OF THE COMMISSIONER OF INCOME TAX, KOCHI C.R. BHUILDING, I.S.PRESS ROAD, KOCHI-682 018. C.R. BHUILDING, I.S.PRESS ROAD, KOCHI-682 018. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX R BY GOVERNMENT PLEADER SRI.RAFEEK.V.K. R BY SRI.K.JAJU BABU,SC,KOCHI METRO RAIL LTD THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-05-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS --------------------------- EXHIBIT P1: PHOTO COPY OF THE NOTICE VIDE L.A.C.NO.46/12/LA II DATED 26.2.2013.26.2.2013. EXHIBIT P2: PHOTO COPY OF THE CONSENT LETTER SUBMITTED BY THE PETITIONERTO THE IST RESPONDENT.TO THE IST RESPONDENT. EXHIBIT P3: PHOTO COPY OF THE JUDGMENT DATED 8.1.2009 IN W.A.NO.2243/2008 W.A.NO.2243/2008 EXHIBIT P4: PHOTO COPY OF THE JUDGMENT DATED 7.1.2013 IN WPC 568/13 EXHIBIT P5: PHOTO COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER TO THE IST RESPONDENT DATED 2.5.2013.PETITIONER TO THE IST RESPONDENT DATED 2.5.2013. //TRUE COPY// P.S. TO JUDGE. V.CHITAMBARESH, J. ------------------------------- W.P (C) No.13377 of 2013 ------------------------------- Dated this the 30[th] day of May, 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 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 amount due to the petitioner on accountof land acquisition without effecting any deduction under Section194 LA of the Income Tax Act. The Writ Petition is disposed of. V.CHITAMBARESH, Judge. nj.