Wa/1788/2014 Of Commissioner Of Income Tax (Tds) v. Pareeth
High Court
20 Jul 2016 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Wa/1788/2014 Of Commissioner Of Income Tax (Tds) v. Pareeth
Date of order
20 Jul 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Wa/1788/2014 Of Commissioner Of Income Tax (Tds) v. Pareeth, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC &THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY, THE 20TH DAY OF JULY 2016/29TH ASHADHA, 1938
WA.No. 1788 of 2014 ()
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AGAINST THE JUDGMENT IN WP(C).NO.12041/2014 DATED 09-06-2014.
............
APPELLANT/4TH RESPONDENT:
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COMMISSIONER OF INCOME TAX (TDS),OFFICE OF THE COMMISSIONER OF INCOME TAX,KOCHI, C.R. BUILDINGS, I.S. PRESS ROAD,KOCHI-682 018.
BY ADV. SRI.JOSE JOSEPH, SC.
RESPONDENTS/PETITIONERS/RESPONDENTS 1 TO 3:
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1. PAREETH, AGED 72 YEARS,S/O.MARAKKAR, KOTTAPILLI PARAMBU, CHOORNIKKARA, ALUVA WEST, ERNAKULAM-683 103.
2.
MOHAMMAD SHEREEF, AGED 45 YEARS,KOTTAPILLI PARAMBU, CHOORNIKKARA, ALUVA WEST, ERNAKULAM-683 103.
3.
NAZAR,AGED 42 YEARS,S/O.PAREETH, KOTTAPILLI PARAMBU, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.S/O.PAREETH, KOTTAPILLI PARAMBU, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
4.
ISMAIL, AGED 40 YEARS,S/O.PAREETH, KOTTAPILLI PARAMBU, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.S/O.PAREETH, KOTTAPILLI PARAMBU, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
5.
K.A.ALIYAR, AGED 52 YEARS,S/O.AHAMMAD PILLA, KOOVAKKATTIL, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
6.
RAMLA, AGED 46 YEARS,W/O.ALIYAR, KOOVAKKATTIL, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
WA.No. 1788 of 2014
7.
SHEMITHA, AGED 30 YEARS,W/O.FIZAL, PALAKKAL, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
8.
V.RAMANI, AGED 60 YEARS,W/O.RAJAGOPALAN NAIR, MAYABHAVAN, KOOVAKKATTIL, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
9.
R.MAYADEVI, AGED 40 YEARS,D/O.RAJAGOPALAN NAIR, MAYABHAVAN, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
10.
AMMINI AMMA,AGED 68 YEARS,D/O.KUNHUKUTTY AMMA, THATTAM PARAMBIL,ALUVA WEST, ERNAKULAM-683 103.
11.
MUHAMMAD SADIQUE,AGED 47 YEARS,S/O.ALI, VADAPPILLI PARAMBU, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
12.
VASUDEVAN PILLAI, AGED 82 YEARS,S/O.PARAMESWARAN PILLA, KRISHNALAYAM,CHOORNIKKARA, ALUVA WEST, ERNAKULAM-683 103.
13.
RADHAKRISHNAN,AGED 49 YEARS,S/O.VASUDEVAN PILLAI, KRISHNALAYAM, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
14.
UNNIKRISHNAN, AGED 46 YEARS,S/O.VASUDEVAN PILLAI, KRISHNALAYAM, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
15.
KRISHNAKUMAR, AGED 44 YEARS,S/O.VASUDEVAN PILLAI, KRISHNALAYAM, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
16.
SREEKUMAR, AGED 39 YEARS,S/O.VASUDEVAN PILLAI, KRISHNALAYAM, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
17.
VASANTHA KUMARI, AGED 45 YEARS,D/O.KUMARAN, THUDUPPILLI PARAMBA, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
18.
RAJANI, AGED 42 YEARS,D/O.KUMARAN, THUDUPPILLI PARAMBA, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
WA.No. 1788 of 2014
19.
PRASANNA,AGED 39 YEARS,D/O.KUMARAN, THUDUPPILLI PARAMBA, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
20.
AMMINI AMMA,AGED 72 YEARS,W/O.CHANDRASEKHARAN NAIR, MANKAYIL, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
21.
VARADAKUMARI, AGED 49 YEARS,D/O.CHANDRASEKHARAN NAIR, MANKAYIL, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
22.
RAJESH, AGED 45 YEARS,S/O.CHANDRASEKHARAN NAIR, MANKAYIL, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
23.
JAYADEVI, AGED 41 YEARS,D/O.CHANDRASEKHARAN NAIR, MANKAYIL, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
24.
THE DISTRICT COLLECTOR,COLLECTORATE, CIVIL STATION,KAKKANAD, ERNAKULAM-682 030.
25.
THE SPECIAL TAHSILDAR (LAND ACQUISITION),NATIONAL HIGHWAY NO.3,VYTTILA, ERNAKULAM-682 019.
26.
KOCHI METRORAIL CORPORATION,BY MANAGING DIRECTOR,VYTTILA, ERNAKULAM-682 019.
20.
AMMINI AMMA,AGED 72 YEARS,W/O.CHANDRASEKHARAN NAIR, MANKAYIL, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
21.
VARADAKUMARI, AGED 49 YEARS,D/O.CHANDRASEKHARAN NAIR, MANKAYIL, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
22.
RAJESH, AGED 45 YEARS,S/O.CHANDRASEKHARAN NAIR, MANKAYIL, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
23.
JAYADEVI, AGED 41 YEARS,D/O.CHANDRASEKHARAN NAIR, MANKAYIL, CHOORNIKKARA,ALUVA WEST, ERNAKULAM-683 103.
24.
THE DISTRICT COLLECTOR,COLLECTORATE, CIVIL STATION,KAKKANAD, ERNAKULAM-682 030.
25.
THE SPECIAL TAHSILDAR (LAND ACQUISITION),NATIONAL HIGHWAY NO.3,VYTTILA, ERNAKULAM-682 019.
26.
KOCHI METRORAIL CORPORATION,BY MANAGING DIRECTOR,VYTTILA, ERNAKULAM-682 019.
R1 TO R23 BY SRI.V.T.RAGHUNATH. R24 & R25 BY GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN. R26 BY ADV. SMT.M.U.VIJAYALAKSHMI, SC.
rs.
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 20-07-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ANTONY DOMINIC&DAMA SESHADRI NAIDU, JJ.
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W.A. No. 1788 of 2014--------------------------------------------------
Dated this the 20[th] day of July, 2016
J U D G M E N T
Antony Dominic, J.
Despite various opportunities granted and though itwas made clear in the order dated 13.07.2016 that timegranted for curing the defect was as a last chance,defects still remain uncured. Therefore, the appeal isdismissed for non prosecution.
Sd/-ANTONY DOMINICJUDGE
Sd/-DAMA SESHADRI NAIDUJUDGE
bka/-
//True copy//PA to Judge
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