Wp(C)/12976/2019 Of Achamma Oommen John v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY, THE 03RD DAY OF MAY 2019 / 13TH VAISAKHA, 1941WP(C).No. 12976 of 2019 PETITIONER: ACHAMMA OOMMEN JOHN,KOLOOTHARA LIBU VILLA, VENMONEY P.O., CHENGANNUR - 689 509. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENTS: THE INCOME TAX OFFICER,WARD (1) AND TPS, VAISHNAVAM ARCADE, THEEPANI, THIRUVALLA - 689 101. SC: JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner seeks to quash Ext.P10 demand and to keep in abeyance all coercive proceedings pursuant thereto till Ext.P8rectification petition is considered and disposed of. 2.The petitioner is an income tax assessee. According to the petitioner, for the assessment year 2014-15 while filing theoriginal return, the consultant of the petitioner omitted to claimcertain deductions under Section 57(iv) of the Act on the interestof enhanced compensation received by the petitioner.Thereupon, Ext.P3 intimation was served on the petitionerdemanding tax on the full amount of the interest received. Thepetitioner filed Ext.P4 revised computation of income andremitted the tax due on 50% of the interest income. Thepetitioner also filed Ext.P8 rectification petition before therespondent to rectify Ext.P3 intimation after allowing thededuction under Section 57(iv) of the Act, which is statutorilyavailable to the petitioner. Without considering Ext.P8, the firstrespondent has issued Ext.P10 notice proposing to initiateRevenue Recovery proceedings, contends the petitioner. 3.Heard learned counsel for the petitioner and learned Standing Counsel for the respondent. In the facts of the case, the writ petition is disposed ofdirecting the respondent to consider and dispose of Ext.P8rectification petition filed by the petitioner within a period of onemonth, after giving an opportunity of hearing to the petitioner. Tillthe respondent takes a final decision in Ext.P8, Ext.P10proceedings shall be kept in abeyance. dlk/04.05.19 Sd/- N.NAGARESH JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE TYPED COPY OF THE COMMUNICATION DT.20/02/2014 ISSUED BY THE DISTRICT COLLECTOR TO THE HON'BLE SUB JUDGE, SUBCOURT, THIRUVANANTHAPURAM, IN COMPLIANCE WITH THE DECREE.DT.20/02/2014 ISSUED BY THE DISTRICT COLLECTOR TO THE HON'BLE SUB JUDGE, SUBCOURT, THIRUVANANTHAPURAM, IN COMPLIANCE WITH THE DECREE. EXHIBIT P2A TRUE COPY OF THE ORIGINAL RETURN FILED BY THE PETITIONER ALONG WITH STATEMENT OF INCOME.FILED BY THE PETITIONER ALONG WITH STATEMENT OF INCOME. EXHIBIT P3A TRUE COPY OF THE INTIMATION U/S.143(1) OF THE ACT DT. 02/07/2015.U/S.143(1) OF THE ACT DT. 02/07/2015. EXHIBIT P4 A TRUE COPY OF THE REVISED COMPUTATION OF TOTAL INCOME FOR THE AY 2014-15.OF TOTAL INCOME FOR THE AY 2014-15. EXHIBIT P5A TRUE COPY OF ACKNOWLEDGMENT OF E-FILING.FILING. EXHIBIT P6A TRUE COPY OF THE CHALLAN DT.21/11/2018 SHOWING REMITTANCE OF AN AMOUNT OF RS.71,455/- AS TAX.DT.21/11/2018 SHOWING REMITTANCE OF AN AMOUNT OF RS.71,455/- AS TAX. EXHIBIT P7A TRUE COPY OF THE COVERING LETTER OF THE ADVOCATE DT.13/12/2018 WITH POSTAL RECEIPT.THE ADVOCATE DT.13/12/2018 WITH POSTAL RECEIPT. EXHIBIT P8A TRUE COPY OF THE RECTIFICATION PETITION DT. 07/11/2018.PETITION DT. 07/11/2018. EXHIBIT P9A TRUE COPY OF THE ACKNOWLEDGMENT CARD OF THE DEPARTMENT OF POST SHOWING RECEIPT OF THE RECTIFICATION PETITION BY THE RESPONDENT AS EARLY AS ON 17/12/2018.OF THE DEPARTMENT OF POST SHOWING RECEIPT OF THE RECTIFICATION PETITION BY THE RESPONDENT AS EARLY AS ON 17/12/2018. EXHIBIT P10A TRUE COPY OF THE ARREAR NOTICE DT.20/02/2019 ISSUED BY THE RESPONDENT.DT.20/02/2019 ISSUED BY THE RESPONDENT. EXHIBIT P11A TRUE COPY OF THE COVERING LETTER OF THE ADVOCATE DT. 29/04/2019 WITH POSTALRECEIPT.THE ADVOCATE DT. 29/04/2019 WITH POSTALRECEIPT. EXHIBIT P7A TRUE COPY OF THE COVERING LETTER OF THE ADVOCATE DT.13/12/2018 WITH POSTAL RECEIPT.THE ADVOCATE DT.13/12/2018 WITH POSTAL RECEIPT. EXHIBIT P8A TRUE COPY OF THE RECTIFICATION PETITION DT. 07/11/2018.PETITION DT. 07/11/2018. EXHIBIT P9A TRUE COPY OF THE ACKNOWLEDGMENT CARD OF THE DEPARTMENT OF POST SHOWING RECEIPT OF THE RECTIFICATION PETITION BY THE RESPONDENT AS EARLY AS ON 17/12/2018.OF THE DEPARTMENT OF POST SHOWING RECEIPT OF THE RECTIFICATION PETITION BY THE RESPONDENT AS EARLY AS ON 17/12/2018. EXHIBIT P10A TRUE COPY OF THE ARREAR NOTICE DT.20/02/2019 ISSUED BY THE RESPONDENT.DT.20/02/2019 ISSUED BY THE RESPONDENT. EXHIBIT P11A TRUE COPY OF THE COVERING LETTER OF THE ADVOCATE DT. 29/04/2019 WITH POSTALRECEIPT.THE ADVOCATE DT. 29/04/2019 WITH POSTALRECEIPT. EXHIBIT P12A TRUE COPY OF THE LETTER OF THE ASSESSEE DT. 29/04/2019.ASSESSEE DT. 29/04/2019.