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Wa/266/2011 Of The Commissioner Of Income Tax v. Valsala.k.r

High Court 01 Mar 2011 In favour of: Assessee

Forum / Bench

High Court · highcourtofkerala

Parties

Date of order

01 Mar 2011

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Wa/266/2011 Of The Commissioner Of Income Tax v. Valsala.k.r, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.

Decision: 2243 of 2008, following the saidjudgment, we dismiss the departmental appeal.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY TUESDAY, THE 1ST MARCH 2011 / 10TH PHALGUNA 1932 WA.No. 266 of 2011() -------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.16368/2010 Dated 27/05/2010 .................... APPELLANTS:RESPONDENTS 3 & 4 --------------- 1. THE COMMISSIONER OF INCOME TAX (TDS), OFFICE OF THE COMMISSIONER OF INCOME TAX, KOCHI, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-18. 2. INCOME TAX OFFICER (TDS), OFFICE OF THE COMMISSIONER OF INCOME TAX, KOCHI, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-18. BY SC. SRI. JOSE JOSEPH RESPONDENTS: PETITIONERS & RESPONDENTS 1,2 & 5 1. VALSALA K.R., AGED 59, W/O.RAVI, KIZHAKKAPARATHUKUDI HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 2. SHIVAN K.U., AGED 36, S/O.USMAN, KIZHAKKAPARATHUKUDI HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 3. MARY DEVASSYKUTTY, AGED 57, W/O.DEVASSYKUTTY P.A., PUTHUVA HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 4. MARY KOCHAPPU, AGED 58, W/O.KOCHAPPU, PUTHUVA HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 5. K.M.BABY, AGED 68, S/O.K.V.MATHEW, KIZHAKEDATH HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 6. JOHNY KUNJUVAREETH, AGED 52, S/O.KUNJUVAREETH, ANATTUKUDI HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 7. MARIAM CHERIAN, AGED 80, W/O.CHERIAN C.O CHOWRAN HOUSE, MATTOOR SOUTH, MATTOOR VILLAGE, KALADY P.O., ERNAKULAM DISTRICT. 8. BEENA DEVASSY, AGED 39, W/O.V.C.DEVASSY, CHOWRAN HOUSE, MATTOOR SOUTH, MATTOOR VILLAGE, KALADY P.O., ERNAKULAM DISTRICT. 9. KURIAKOSE T.O., AGED 50, S/O.OUSEPH, CHACKALAMATTATH THADIKARAN (H), MATTOOR VILLAGE, KALADY P.O., ERNAKULAM DISTRICT. 10. VARGHESE DEVASSY, AGED 57, S/O.DEVASSY, ANATTUKUDI HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 11. JOSEPH OUSEPH, AGED 55, S/O.OUSEPH, MALIYEKKAL HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 12. THOMAS M.P., AGED 45, S/O.KUNJIPOULO, MANJALY HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 13. KUMARAN N.K., AGED 51, S/O.KUNJAN, NIKARTHIL HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 14. SINDHU KUMARAN, AGED 41, W/O.KUMARAN, NIKARTHIL HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 15. THOMAS OUSEPH, AGED 69, S/O.OUSEPH, MALIECKAL HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 16. PAULY PETER, AGED 49, S/O.PETER, OLIYAPURAM HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 17. SREEDHARAN KUTTAN, AGED 75, S/O.NANUKUTTAN, AMMANATTUPARAMBIL (H), VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 18. GEORGE DEVASSY, AGED 49, S/O.DEVASSY, ALUKKA HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 19. NAVAS T.M., AGED 42, S/O.MUHAMADALY, THARAPARAMBIL (H), VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 20. ZEENATH NAVAS, AGED 38, W/O.NAVAS T.M., THARAPARAMBIL (H), VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 21. YOUSUF K.N., AGED 51, S/O.NEENAKUNN, KALLUNGAL HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 22. PAPPU KOCHUVAREETH, AGED 80, KOCHUVAREETH, THARIYAKKU PUTHUSSERRY (H) PIRAROOR P.O., MATTOOR VILLAGE, KALADY, ERNAKULAM DISTRICT. 23. JOSE A.K., AGED 68, S/O.KUNJIPOULO, ALUKKA HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 24. POULOSE M.A., AGED 63, S/O.ANTONY, MENACHERRY HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 25. RAJESH P.R., AGED 34, S/O.RAMAKRISHNAN, KIZHAKEPRATHUKUDI (PATHRAKADAVIL) HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 26. SHIGY RAJESH, AGED 33, W/O.RAJESH P.R., KIZHAKEPRATHUKUDI (PATHRAKADAVIL) HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. KALLUNGAL HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 22. PAPPU KOCHUVAREETH, AGED 80, KOCHUVAREETH, THARIYAKKU PUTHUSSERRY (H) PIRAROOR P.O., MATTOOR VILLAGE, KALADY, ERNAKULAM DISTRICT. 23. JOSE A.K., AGED 68, S/O.KUNJIPOULO, ALUKKA HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 24. POULOSE M.A., AGED 63, S/O.ANTONY, MENACHERRY HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 25. RAJESH P.R., AGED 34, S/O.RAMAKRISHNAN, KIZHAKEPRATHUKUDI (PATHRAKADAVIL) HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 26. SHIGY RAJESH, AGED 33, W/O.RAJESH P.R., KIZHAKEPRATHUKUDI (PATHRAKADAVIL) HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 27. VARGHESE ANTHONY, AGED 63, S/O.ANTHONY, MULAVARICKAL HOUSE, PIRAROOR P.O., MATTOOR VILLAGE KALADY, ERNAKULAM DISTRICT. 28. SHAMSU @ SHAMSUDIN, AGED 49,S/O.MOHAMED (KUNJUMUHAMED), PARELY HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 29. VARGHESE LONAPPAN, AGED 55, S/O.LONAPPAN, MANJALY HOUSE, ANGAMALY P.O., LAND SITUATED AT MATTOOR VILLAGE, KALADY P.O., ERNAKULAM DISTRICT. 30. ELSY VARGHESE, AGED 51, W/O.LONAPPAN, MANJALY HOUSE, ANGAMALY P.O., LAND SITUATED AT MATTOOR VILLAGE, KALADY P.O., ERNAKULAM DISTRICT. 31. JOSE V.D., AGED 60, S/O.DEVASSY, VATTAPARAMPIL HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 32. ROSAMMA, AGED 58, W/O.JOSE V.D., VATTAPARAMPIL HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 33. SHAIJO JOSE, AGED 36, S/O.A.A.JOSE, ALUKKAL HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 34. JOJO JOSE, AGED 42, S/O.A.A.JOSE, ALUKKAL HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT. 35. JOHNY V., AGED 45, S/O.VAREETHKUTTY, VADAKKUMCHERRY HOUSE, MALA P.O., PIN-680732, LAND SITUATED AT MATTOOR VILLAGE, KALADY P.O., ERNAKULAM. 36. C.V.MARY, W/O.VARGHESE, AGED 60, PALLIPARAMBIL (H), VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY P.O.,ERNAKULAM DISTRICT. 37. THE DISTRICT COLLECTOR, COLLECTORATE, KAKKANADU, ERNAKULAM. 38. THE SPECIAL TAHSILDAR (LA), RAILWAYS, PERUMBAVOOR. 39. DEPUTY CHIEF ENGINEER, CONSTRUCTION DEPARTMENT, SOUTHERN RAILWAY, ERNAKULAM. R1 TO R36 BY ADV. SRI.JIJO JOSEPH R37 TO R39 BY G.P. SRI. K.C. SANTHOSH KUMAR. THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 01/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, &BHABANI PRASAD RAY, JJ. -------------------------------------------- W. A. No. 266 of 2011 -------------------------------------------- Dated this the 1[st] day of March, 2011 JUDGMENT Ramachandran Nair, J. Since the issue raised is covered by Ext.P5 judgment of Division Bench of this Court in W.A. No. 2243 of 2008, following the saidjudgment, we dismiss the departmental appeal. (C.N.RAMACHANDRAN NAIR)Judge. (BHABANI PRASAD RAY) Judge. kk

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