Case LawHigh Court › Wa/1788/2014 Of Commissioner Of Income T...

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 () --------------------------------- AGAINST THE JUDGMENT IN WP(C).NO.12041/2014 DATED 09-06-2014. ............ APPELLANT/4TH RESPONDENT: ----------------------------------------------- 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: ------------------------------------------------------------------------------- 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. -------------------------------------------------- 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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