P.a. To Judge v. Chitambaresh, J

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 18TH DAY OF JUNE 2013/28TH JYAISHTA 1935 WP(C).No. 15275 of 2013 (H) ---------------------------- PETITIONER(S): -------------------------- VIJAYA SANKAR, AGED 53 YEARS S/O. GOPALAKRISHNAN NAIR, "RANJINI" KARAMANI, MELATHUR MURI, CHEMBAZHASSERI VILLAGE THIRUVANANTHAPURAM-695 002. BY ADVS.SRI.N.SUBRAMANIAM SRI.M.S.NARAYANAN SRI.P.VISWANATHA MENON SRI.P.T.GIRIJAN SMT.USHA NARAYANAN RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER ALUVA-683 101. 2. COMMISSIONER OF INCOME TAX I.S.PRESS ROAD, ERNAKULAM-682 018. I.S.PRESS ROAD, ERNAKULAM-682 018. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON18-06-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15275 of 2013 (H) APPENDIX PETITIONER(S)' EXHIBITS P1 : COPY OF JUDGMENT IN OPC NO.62/2010, DTD.7.10.2010. P2 : COPY OF NOTICE ISSUED TO INCOME TAX OFFICER, ALUVA DTD.24.9.2012. RESPONDENT(S)' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE. V. CHITAMBARESH, J-------------------------------- WP(C) NO. 15275 OF 2013 ------------------------------------ Dated this the 18[th] day of June, 2013 JUDGMENT The property of the petitioner has been compulsorilyacquired warranting deduction under Section 194 LA of theIncome Tax Act. The question whether the petitioner is entitledto refund of that amount can only be considered by thejurisdictional income tax officer. The quantum of tax liable tobe deducted and the excess, if any, to be refunded has to bedetermined by such income tax officer. 2.I permit the petitioner to apply for a certificateunder Section 197 of the Income Tax Act before thejurisdictional income tax officer. Such application if filedwithin a period of three weeks shall be dealt with by theauthority concerned within a period of one month therefrom.The petitioner shall produce a copy of the judgment along withthe application in the prescribed format to the jurisdictionalincome tax officer. The Writ Petition is disposed of. V. CHITAMBARESH JUDGE