Rp/761/2008 Of K.asokan v. The Chief Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 21ST JULY 2008 / 30TH ASHADHA 1930 RP.No. 761 of 2008() -------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.12706/2005 Dated 19/06/2008 .................... REVIEW PETITIONER/PETITIONER IN WPC:- ------------------------------------------------------ K.ASOKAN, AERAL VEEDU, PRALAYAGIRI, THOKKAD P.O., VARKALA. BY ADV. SRI.N.DHARMADAN (SR.) SMT.D.P.RENU RESPONDENTS: ------------- 1. THE CHIEF INCOME TAX OFFICER, OFFICE OF THE INCOME TAX, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM. 2. THE TAX RECOVERY OFFICER, INCOME TAX DEPARTMENT, USHUS COMPLEX, VADAYATTUKOTTA, KOLLAM 691 001. 3. SRI.VANCHU KAMAL, MANJU BHAVAN, KADAKKAL VILLAGE, KADAKKAL P.O., KOLLAM DISTRICT. R1 AND R2 BY SC SRI. GEORGE K GEORGE THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 21/07/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: -------------------------------------------- R.P. NO. 761 OF 2008 INW.P.C. NO. 12706 OF 2005 -------------------------------------------- Dated this the 21st day of July, 2008 Heard senior counsel appearing for the review petitioner,standing counsel appearing for the Income-tax Department, andcounsel appearing for the third respondent. Review Petition is filed forthe reason that this Court has in the judgment in O.P.No. 12975 of2002 filed by the review petitioner, produced as Annexure III, left thematter to be decided by the civil court. According to the reviewpetitioner, business was carried on by the third respondent and thedepartment has not chosen to assess and recover tax from him. It isseen that WPC was pending for several years in this Court and thedepartment has not taken any steps for recovery against the assessee orthe third respondent. In view of Annexure III judgment, and thecontentions raised in the Review Petition, I allow the Review Petitionrecalling the judgment. Post the WPC before another Bench. (C.N. RAMACHANDRAN NAIR) Judge