Wp(C)/22318/2007 Of K.p.c.narayana Poduval v. The Incometax Officer
High Court
06 Aug 2007 In favour of: Unclear
Forum / Bench
High Court · highcourtofkerala
Parties
Wp(C)/22318/2007 Of K.p.c.narayana Poduval v. The Incometax Officer
Date of order
06 Aug 2007
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In Wp(C)/22318/2007 Of K.p.c.narayana Poduval v. The Incometax Officer, the High Court (2007) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR
MONDAY, THE 6TH AUGUST 2007 / 15TH SRAVANA 1929
WP(C).No. 22318 of 2007(F)
--------------------------
PETITIONER:
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K.P.C. NARAYANA PODUVAL, AGED 72 YEARS,
KODIYATH PADINHARE VEETTIL, P.O. RAMANTHALI,
KANNUR.
BY ADV. SMT.S.K.DEVI
SRI.K.P.PRADEEP (PAYYANNUR)
RESPONDENTS:
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1. THE INCOME TAX OFFICER,
WARD NO.1(4) RANGE I, KANNUR.
2. THE SPECIAL TAHSILDAR (LA),
EZHIMALA NAVAL ACADEMY, PAYYANNUR.
3. THE DISTRICT COLLECTOR,
COLLECTORATE, KANNUR.
4. STATE OF KERALA,
REPRESENTED BY ITS CHIEF SECRETARY,
SECRETARIAT, THIRUVANANTHAPURAM.
R1 BY SRI. GEORGE K. GEORGE, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 06/08/2007, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
C.N.RAMACHANDRAN NAIR, J.....................................................................W.P.(C) No.22318 of 2007
....................................................................
Dated this the 6th day of August, 2007.
JUDGMENT
Prayer is only for direction to the Commissioner of Income Tax toconsider petitioner's claim for refund based on a belated return filed. Sincethe Commissioner of Income Tax is authorised through notification issuedunder Section 119 of the Income Tax Act to condone the delay and acceptreturns, W.P. is disposed of directing the Commissioner to considerpetitioner's application for refund and pass appropriate orders within twomonths from date of production of copy of this judgment. The petitionershould be given a hearing if orders proposed are adverse to him.
pms
C.N.RAMACHANDRAN NAIRJudge
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