Wp(C)/26866/2024 Of T.p Joseph v. The Principal Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 31 DAY OF JULY 2024 / 9TH SRAVANA, 1946 WP(C) NO. 26866 OF 2024 PETITIONER/S: T.P JOSEPH,AGED 71 YEARSS/O. POULOSE, THOTTATHIL ANJILIKKAL HOUSE, NADAKKAVU P.O., MANAKUNNAM VILLAGE, UDAYAMPEROOR, ERNAKULAM, PIN - 682307 BY ADVS.N.ANANDRAJESH O.N.ROY ANTONY RESPONDENT/S: 1THE PRINCIPAL COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN. OLD RAILWAY STATION, KOCHI, PIN - 682018 2THE DEPUTY COMMISSIONER OF INCOME TAX,CORPORATE CIRCLE I, CENTRAL REVENUE BUILDING, I.S PRESS ROAD, COCHIN, PIN - 682018 SRI. JOSE JOSEPH (SC - IT DEPT) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON31.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ajt JUDGMENT Having heard the learned counsel appearing for thepetitioner and the learned Standing Counsel appearing for theIncome Tax Department, I am of the view that the contentionstaken by the petitioner have to be raised at the first instancebefore the competent authority. Accordingly, the writ petition will stand disposed of, withoutgoing into the merits of the contentions raised and reservingliberty of the petitioner to raise all contentions raised by thepetitioner before the competent authority, at the relevant time. Sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 26866/2024 PETITIONER EXHIBITSExhibit P1 Exhibit P1A TRUE COPY OF THE SALE DEED DATED 27.04.2023IN DEED NO. 1058/I/2023 OF SRO, TRIPUNITHURAExhibit P2A TRUE COPY OF THE RELEVANT PORTION OF THEBANK STATEMENT MAINTAINED BY THE PETITIONERAT M/S. SOUTH INDIAN BANK, THRIPUNITHURA ROAD