Wp(C)/20066/2022 Of Jose Thomas v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 21 DAY OF JUNE 2022 / 31ST JYAISHTA, 1944WP(C) NO. 20066 OF 2022 PETITIONERS: 1JOSE THOMAS,AGED 56 YEARS, S/O. JOSEPH EMMANUAL, CHILLIKKOTTATHIL HOUSE, PALLICHAMBAL ROAD, PALARIVATTOM, KOCHI 682 025. 2TREASA JOLLY, AGED 73 YEARS, W/O. JOSEPH EMMANUAL, CHILLIKKOTTATHIL HOUSE, PALLICHAMBAL ROAD, PALARIVATTOM, KOCHI 682 025. BY ADVS.T.GOPALAKRISHNANNIDHI BALACHANDRAN RESPONDENT: THE COMMISSIONER OF INCOME TAXNON-CORPORATE CIRCLE 1(1), ROOM NO. 306, 3RD FLOOR,C R BUILDING, IS PRESS ROAD, KOCHI 682 018. OTHER PRESENT: SRI. CHRISTOPHER ABARAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON21.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 20066 OF 2022 2 JUDGMENT Petitioners have approached this Court stating thatthey paid certain amounts of tax on capital gains withoutbeing aware of the fact that they were not required to paysuch tax as the capital gain arose out of amounts received onaccount of compulsory acquisition of land under the LandAcquisition Rehabilitation and Resettlement Act, 2013. It issubmitted that the petitioners had approached theauthorities through Ext.P3 & P4 applications for refund ofthe amount remitted as tax. 2.The learned Standing Counsel appearing for therespondent department submits that the petitioners willhave to file an appropriate application before theCommissioner invoking Section 264 of the Income Tax Actalong with an application for condonation of delay and onlyin such an event, the application can be processed andconsidered by the Commissioner. 3.Having heard the learned counsel for thepetitioners and the learned counsel appearing for therespondent department, I am of the view that this writpetition can be disposed of directing that if the petitioners file an application invoking Section 264 of the Income TaxAct before the Jurisdictional Principal Commissioner alongwith an application for condonation of delay, thoseapplications shall be taken up and considered and disposedof within a period of 2 months from the date on which suchapplications are filed. The petitioners shall file thenecessary applications within a period of 10 days from thedate of receipt of a certified copy of this judgment. This Writ Petition will stand disposed of as above. Sd/-GOPINATH P. JUDGE ats APPENDIX OF WP(C) 20066/2022 PETITIONER EXHIBITS EXHIBIT P1A TRUE COPY OF THE CERTIFICATE NO.A5-LAC 44/2016 DATED 21.1.2020 ISSUED BY THE SPECIAL TAHASILDAR (LA) NH NO. III, VYTTILA.DATED 21.1.2020 ISSUED BY THE SPECIAL TAHASILDAR (LA) NH NO. III, VYTTILA. EXHIBIT P2A TRUE COPY OF THE AWARD DATED 24.08.2017 ISSUED BY THE LAND ACQUISITION OFFICER.THE LAND ACQUISITION OFFICER. EXHIBIT P3TRUE COPY OF THE PETITION DATED 21.05.2019 SUBMITTEDBY THE 1 PETITIONER.BY THE 1 PETITIONER. EXHIBIT P4TRUE COPY OF THE PETITION DATED 22.05.2019 SUBMITTEDBY THE 2 PETITIONER.BY THE 2 PETITIONER.