Wp(C)/20868/2013 Of S.soman v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH THURSDAY, THE 29TH DAY OF AUGUST 2013/7TH BHADRA, 1935 WP(C).No. 20868 of 2013 (G) ---------------------------- PETITIONER(S)/PETITIONERS: ---------------- 1. S.SOMAN SREE VALSAM APARTMENTS, PONNOTH ROAD, KOCHI-682 017 2. SHYLAJA SOMAN, SREE VALSAM APARTMENTS, PONNOTH ROAD, KOCHI-682 017 BY ADVS.SRI.ISSAC M.PERUMPILLIL SRI.JIJO PAUL KALLOOKKARAN RESPONDENT(S)/RESPONDENTS: ------------------- 1. THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, 5TH FLOOR, KANDAN KULATHI TOWERS M G ROAD, KOCHI-682 011 M G ROAD, KOCHI-682 011 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, IYYATTIL JUNCTION, CHITTOOR ROAD, COCHIN-682011 3. THE TAX RECOVERY OFFICER RANGE 1, INCOME TAX DEPARTMENT, 4TH FLOOR CENTRAL REVENUE BUILDING, KOCHI-682 018 CENTRAL REVENUE BUILDING, KOCHI-682 018 4. THOMAS J VAYALAT VAYALAT HOUSE, V T J ENCLAVE, NO 6/419 MARADU-682 304 MARADU-682 304 R BY SRI.JOSE JOSEPH, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-08-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20868 of 2013 (G) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ---------------------------- EXT.P1:-TRUE COPY OF THE ORDER OF ATTACHMENT ISSUED BY THE 2ND RESPONDENT, DTD 13/1/2010RESPONDENT, DTD 13/1/2010 EXT.P2:-TRUE COPY OF THE ORDER OF ATTACHMENT ISSUED BY THE 2ND RESPONDENT EXTENDING EXT.P1 ATTACHMENT FOR A FURTHER PERIOD SIX MONTHS, DTD 1/6/2011RESPONDENT EXTENDING EXT.P1 ATTACHMENT FOR A FURTHER PERIOD SIX MONTHS, DTD 1/6/2011 EXT.P3:-TRUE COPY OF THE PETITION SUBMITTED BY THE IST PETITIOENR BEFORE THE 2ND RESPONDENT DTD 28/9/2011BEFORE THE 2ND RESPONDENT DTD 28/9/2011 EXT.P4:-TRUE COPY OF THE ORDER OF ATTACHMENT ISSUED BY THE 3RD RESPONDENT, DTD 27/1/2012RESPONDENT, DTD 27/1/2012 EXT.P5:-TRUE COPY OF THE JUDGMENT IN WPC NO 16484/2012 , FILED BY THE FIRST PETITIONER DTD 13/8/2012FIRST PETITIONER DTD 13/8/2012 EXT.P6:-TRUE COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT, AND ADDRESSED TO THE 2ND PETITIONER, DTD 18/1/2013ADDRESSED TO THE 2ND PETITIONER, DTD 18/1/2013 EXT.P7:-TRUE COPY OF THE REPLY/REPRESENTATION OF THE IST PETITIONER INRESPONSE TO THE NOTICE DTD 18/1/2013,OF THE 3RD RESPONDENT,SUBMITTED BEFORE THE 3RD RESPONDENT,DTD 6/5/2013RESPONSE TO THE NOTICE DTD 18/1/2013,OF THE 3RD RESPONDENT,SUBMITTED BEFORE THE 3RD RESPONDENT,DTD 6/5/2013 EXT.P8:-THE TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE 2ND PETITIONER IN RESPONSE TO EXT P6 NOTICE BEFORE THE 3RD RESPONDENT,DTD 6/5/2013PETITIONER IN RESPONSE TO EXT P6 NOTICE BEFORE THE 3RD RESPONDENT,DTD 6/5/2013 EXT.P9:-TRUE COPY OF THE NOTICE ISSUED TO THE IST PETITIONER DTD 2/7/20132/7/2013 EXT.P10:-TRUE COPY OF THE NOTICE ISSUED TO THE 2ND PETITIONER,DTD 2/7/20132/7/2013 EXT.P11:-THE TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE IST PETITIONER BEFORE THE 3RD RESPONDENT, DTD 10/7/2013PETITIONER BEFORE THE 3RD RESPONDENT, DTD 10/7/2013 EXT.P12:-THE COPY OF THE REPRESENTATION SUBMITTED BY THE 2ND PETITIONER BEFORE THE 3RD RESPONDENT DTD 10/7/2013PETITIONER BEFORE THE 3RD RESPONDENT DTD 10/7/2013 RESPONDENT(S)' EXHIBITS : NIL. ----------------------------- V.CHITAMBARESH, J. ------------------------------- W.P (C) No.20868 of 2013 ------------------------------- Dated this the 29[th] day of August, 2013 J U D G M E N T The Standing Counsel for the Income Tax Departmentpoints out that notice under Rule 2 of the II Schedule to theIncome Tax Act were served on the petitioners on 8.12.2011.The petitioners contend that 18 cents in R.S.No.135/7 of MaraduVillage was sold on 28.8.2010 itself and the remaining 43.25cents in the same survey number was only sold on 27.12.2011. EXT.P12:-THE COPY OF THE REPRESENTATION SUBMITTED BY THE 2ND PETITIONER BEFORE THE 3RD RESPONDENT DTD 10/7/2013PETITIONER BEFORE THE 3RD RESPONDENT DTD 10/7/2013 RESPONDENT(S)' EXHIBITS : NIL. ----------------------------- V.CHITAMBARESH, J. ------------------------------- W.P (C) No.20868 of 2013 ------------------------------- Dated this the 29[th] day of August, 2013 J U D G M E N T The Standing Counsel for the Income Tax Departmentpoints out that notice under Rule 2 of the II Schedule to theIncome Tax Act were served on the petitioners on 8.12.2011.The petitioners contend that 18 cents in R.S.No.135/7 of MaraduVillage was sold on 28.8.2010 itself and the remaining 43.25cents in the same survey number was only sold on 27.12.2011. 2. The petitioners are eager and willing to deposit theentire sale consideration received in discharge of their liabilitytowards income tax. Exts.P7, P8, P11 and P12 representationssubmitted in this regard are pending consideration with the thirdrespondent. 3. I direct the third respondent to consider Exts.P7, P8, P11 and P12 representations within a period of two months.The petitioners as well as the fourth respondent assignee shallbe put on notice and heard in the exercise. The Writ Petition is disposed of. V.CHITAMBARESH,Judge.