Tony Francisaged 42 Yearspattuparambil House, Chammini Road, Kaloor, Ernakulam, Kochi v. Menonmeera V.menonr.sreejith

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 23 DAY OF JUNE 2022 / 2ND ASHADHA, 1944WP(C) NO. 5830 OF 2022 PETITIONER/S: TONY FRANCISAGED 42 YEARSPATTUPARAMBIL HOUSE, CHAMMINI ROAD, KALOOR, ERNAKULAM, KOCHI-682017.BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITH RESPONDENT/S: 1THE INCOME TAX OFFICERWARD-1(5), RANGE-1, NON-CORPORATE, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682018. 2SPECIAL TAHSILDAR (LA) NO.1ERNAKULAM, KOCHI-682030. KOCHI METRO RAIL PROJECT, CIVIL STATION, KAKKANAD, SRI. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 5830 OF 2022 2 JUDGMENT Petitioner has approached this Court, seeking refund of taxpaid on compensation received under the Right to FairCompensation and Transparency in Land Acquisition,Rehabilitation and Resettlement Act, 2013. 2. Learned counsel appearing for the petitioner submitsthat, without being aware of the fact that the petitioner isexempted from paying tax on capital gains in respect of amountsreceived as compensation under the provisions of the aforesaidAct, petitioner had remitted tax with the Department. It issubmitted that the petitioner has now approached the PrincipalCommissioner of Income Tax by filing an application under Section264 of the Income Tax Act along with an application forcondonation of delay. 3.Having regard to the aforesaid facts, this writ petitionwill stand disposed of, directing the Principal Commissioner ofIncome Tax, Central Revenue Building, I.S. Press Road,Ernakulam, Kochi to consider and pass orders on Ext.P8application filed under Section 264 of the Income Tax Act , afteraffording an opportunity of hearing to the petitioner, within a WP(C) NO. 5830 OF 2022 3 period of three months from the date of receipt of a certified copyof this judgment. The writ petition is disposed of as above. ajt sd/- GOPINATH P.JUDGE WP(C) NO. 5830 OF 2022 4 APPENDIX OF WP(C) 5830/2022 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 Exhibit P5 Exhibit P6 Exhibit P7 COPY OF PROCEEDINGS ISSUED BY THE 2ND RESPONDENT. COPY OF PROCEEDINGS ISSUED BY THE 2ND RESPONDENT. COPY OF THE RETURN FILED BY THE PETITIONER ALONG WITH FORM 26AS. COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. COPY OF ACKNOWLEDGMENT RECEIVED FROM THE 1ST RESPONDENT TO THE PETITIONER. COPY OF CIRCULAR NO.36/16 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, NEW DELHI.COPY OF JUDGMENT IN WA NO.1528/2016 OF THIS HON'BLE COURT.