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 WEDNESDAY, THE 10TH DAY OF JULY 2013/19TH ASHADHA, 1935 WP(C).No. 17269 of 2013 (G) ---------------------------- PETITIONER(S)/PETITIONERS:----------------- 1. SULEKHA, AGED 62 YEARS D/O.LATE BEEVI, ANAKAT CHENAMPILLI HOUSE, ALUVA ERNAKULAM ERNAKULAM 2. SUHARA, AGED 58 YEARS D/O. LATE BEEVI, ANAKAT CHENAMPILLI HOUSE, ALUVA ERNAKULAM ERNAKULAM 3. ARIFA, AGED 52 YEARS D/O.LATE BEEVI, ANAKAT CHENAMPILLI HOUSE, ALUVA ERNAKULAM ERNAKULAM 4. SALIM, AGED 55 YEARS S/O.BEEVI, ANAKAT CHENAMPILLI HOUSE, ALUVA ERNAKULAM ERNAKULAM 5. MAHARUNISA, AGED 62 YEARS D/O.LATE BEEVI, ANAKAT CHENAMPILLI HOUSE, ALUVA ERNAKULAM ERNAKULAM BY ADVS.SRI.V.T.RAGHUNATH SMT.C.V.RAJALAKSHMI RESPONDENT(S)/RESPONDENTS: ------------------- 1. THE DISTRICT COLLECTOR COLLECTORATE, CIVIL STATION, KAKKANAD ERNAKULAM 682 030 ERNAKULAM 682 030 2. THE SPECIAL TAHSILDAR(LAND ACQUISITION) NATIONAL HIGHWAY NO.3,VYTTILA, ERNAKULAM - 682 019 3. KOCHI METRO RAIL CORPORATION, BY MANAGING DIRECTOR, VYTTILA, ERNAKULAM 682019 4. THE COMMISSIONER OF INCOME TAX(TDS), CR BUILDINGS, IS PRESS ROAD, KOCHI 682 018 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX R BY GOVERNMENT PLEADER R BY SRI.K.JAJU BABU,SC,KOCHI METRO RAIL LTD THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-07-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17269 of 2013 (G) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------- EXT.P2RECEIPT ISSUED BY THE 2ND RESPONDENT IN THE NAME OF THE 1ST PETITIONER DT 03-05-13EXT.P3 TRUE COPY OF THE JUDGMENT IN WA 2243 OF 2008 DATED 08-01-2009 //TRUE COPY// P.S. TO JUDGE. V.CHITAMBARESH, J. ------------------------------- W.P (C) No.17269 of 2013 ------------------------------- Dated this the 10[th] day of July, 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 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 thepetitioners without effecting any deduction under Section 194LA of the Income Tax Act. The Writ Petition is disposed of. V.CHITAMBARESH, Judge. nj.