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. 12939 of 2013 (N) ---------------------------- PETITIONER(S):-------------------------- 1. SABU SEBASTIAN, AGED 38 YEARS, S/O.SEBASTIAN, KALLARAKKAL HOUSE, ELAVOOR, ALUVA, ERNAKULAM. 2. ALBI, AGED 39 YEARS S/O.PAPACHAN, NARIKKULANGARA, NAYARAMBALAM, ERNAKULAM. S/O.PAPACHAN, NARIKKULANGARA, NAYARAMBALAM, ERNAKULAM. 3. K.P.AUGUSTINE, AGED 44 YEARS, S/O.PATHROSE, 8/77 KOZHUPPILLIL HOUSE, VADAKKEKARA, NORTH PARAVUR, ERNAKULAM. NORTH PARAVUR, ERNAKULAM. 4. SAINABA, AGED 60 YEARS, D/O.PAREED, CHENNAMPILLI, CHOORNIKKARA, ALUVA, ERNAKULAM. BY ADVS.SRI.V.T.RAGHUNATH SMT.C.V.RAJALAKSHMI RESPONDENT(S): ---------------------------- 1. DISTRICT COLLECTOR, COLLECTORATE, CIVIL STATION, KAKKANAD ERNAKULAM-682030. COLLECTORATE, CIVIL STATION, KAKKANAD ERNAKULAM-682030. 2. THE SPECIAL TAHSILDAR (LAND ACQUISITION) NATIONAL HIGHWAY NO.3, VYTTILA, ERNAKULAM-682019. NATIONAL HIGHWAY NO.3, VYTTILA, ERNAKULAM-682019. 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-682018. CR BUILDINGS, IS PRESS ROAD, KOCHI-682018. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX BY SMT.SOBHA ANNAMMA EAPPEN, GOVERNMENT PLEADER BY SRI.K.JAJU BABU,SC,KOCHI METRO RAIL LTD 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. 12939 of 2013 (N) PETITIONER(S)' EXHIBITS: APPENDIX EXHIBIT P1: TRUE COPY OF THE SALE DEED NO.397/13 DT.1-2-13 EXECUTED BY POWER OF ATTORNEY HOLDER OF BEEVI IN FAVOUR OF 2ND PETITIONER.POWER OF ATTORNEY HOLDER OF BEEVI IN FAVOUR OF 2ND PETITIONER. EXHIBIT P2 : NOTICE ISSUED BY R2 TO THE 1ST PETITIONER DT.26-2-13. EXHIBIT P3 : NOTICE ISSUED BY R2 TO THE 1ST PETITIONER DT.20-11-12 EXHIBIT P4 : NOTICE ISSUED BY R2 TO THE PETITIONERS 2 & 3 DT.20-12-12. EXHIBIT P5 : NOTICE ISSUED BY R2 IN THE NAME OF BEEVI DT.20-11-12. EXHIBIT P6 : NOTICE ISSUED BY R2 IN THE NAME OF DECEASED CHITTHAMMA DT.20-11-12.DT.20-11-12. EXHIBIT P7 : RECEIPT ISSUED BY THE 2ND RESPONDENT TO THE 1ST PETITIONER DT.18/3/2013.DT.18/3/2013. EXHIBIT P8 : RECEIPT ISSUED BY THE 2ND RESPONDENT TO THE 1ST PETITIONER DT.18/4/2013.DT.18/4/2013. EXHIBIT P9 : RECEIPT ISSUED BY THE 2ND RESPONDENT TO THE 2ND PETITIONER DT.18/4/2013.DT.18/4/2013. EXHIBIT P10 : RECEIPT ISSUED BY THE 2ND RESPONDENT TO THE 3RD PETITIONER DT.18/3/2013.DT.18/3/2013. EXHIBIT P11 : RECEIPT ISSUED BY THE 2ND RESPONDENT TO THE SON OF THE 4TH PETITIONER DT.18/3/2013.PETITIONER DT.18/3/2013. EXHIBIT P12 : TRUE COPY OF THE JUDGMENT IN WA 2243 OF 2008 DT.8/1/2009. EXHIBIT P13 : TRUE COPY OF THE JUDGMENT IN WPC 568/2013 DT.7/1/2013. EXHIBIT P14 : TRUE COPY OF THE JUDGMENT IN WPC 7128/2013 DT.14/3/2013. EXHIBIT P15 : TRUE COPY OF THE JUDGMENT IN WP(C) 11455/2013 DT.3/5/103. RESPONDENT(S)' EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE AS V.CHITAMBARESH, J. ------------------------------- W.P (C) No.12939 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. RESPONDENT(S)' EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE AS V.CHITAMBARESH, J. ------------------------------- W.P (C) No.12939 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.