Wa/1398/2016 Of Padmajadevi J v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC &THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY, THE 19TH DAY OF JULY 2016/28TH ASHADHA, 1938W.A.No.1398 of 2016 IN WP(C)21738/2016---------------------------------------AGAINST THE JUDGMENT IN WP(C) 21738/2016 of HIGH COURT OF KERALADATED 07-07-2016 APPELLANT/PETITIONER: --------------------- PADMAJADEVI J, W/O SIVASANKARAN UNNITHAN, FLAT NO A6, PRS TULIPS, PANAVILA, THIRUVANANTHAPURAM - 695 014. BY ADVS.SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNARESPONDENTS/RESPONDENTS:------------------------ 1.THE INCOME TAX OFFICER, WARD NO 2(4), THIRUVANANTHAPURAM, OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE 2, 1ST FLOOR, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. 2.THE COMMISSIONER OF INCOME TAX (APPEALS), RANGE 2, 1ST FLOOR, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. 3.UNION OF INDIA, REPRESENTED BY THE SECRETARY TO UNION MINISTRY, MINISTRY OF FINANCE, CENTRAL SECRETARIAT, NEW DELHI - 110 001. R BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 19-07-2016,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Writ Appeal No.1398 of 2016 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19[th] day of July, 2016 Antony Dominic, J. JUDGMENT The appellant is aggrieved by Ext.P4, an assessment orderpassed under the Income Tax Act whereby the sale considerationreceived by her for the sale of 153.58 ares of land in R.S.436/3 ofVizhinjam village, was also taxed treating it as her income. Shefiled an appeal together with a stay petition before theCommissioner of Income Tax. The stay petition was dismissed byExt.P10 order. It was challenging Ext.P10 order, she filed W.P.(C)No.21738/16. Said writ petition was dismissed by the learnedSingle Judge. It is this judgment, which is under challenge beforeus. 2. We heard the Senior counsel for the appellant and theStanding Counsel appearing for the respondents. 3. We find from the records that towards the tax dues fromthe appellant, she has already remitted Rs.2.5 crores and that the : 2 : amount due from her towards tax and interest is Rs.1,58,32,100/-.Since according to the appellant the entire tax liability has alreadybeen discharged by her, we feel that ends of justice will be met ifthe recovery of the balance amount due from the appellant is keptin abeyance pending disposal of Ext.P4 appeal, provided sufficientsecurity is furnished by her. 4. Therefore, we dispose of the writ appeal setting aside the judgment of the learned Single Judge and Ext.P10 order and directthat subject to the appellant furnishing bank guarantee from anationalised bank for the entire balance amount due, within tendays from today, the recovery of the balance amount due from herunder Ext.P4 order of assessment will stand stayed, till thedisposal of the appeal. Writ appeal is disposed of. SD/- ANTONY DOMINIC JUDGESD/- DAMA SESHADRI NAIDU JUDGE