ANIL KUMAR SHARMA V. THE COMMISSIONER OF INCOME TAX

WP(C)/9366/2013

AI Insights

The case involves Anil Kumar Sharma, the petitioner, who contested the valuation of his property by the income tax authorities, which affected his tax assessments for the years 2007-2008 to 2009-2010. The petitioner challenged the valuation reports and the subsequent tax assessments, leading to this writ petition. The court's decision focused on ensuring a timely resolution of the appeals concerning the property valuation, which were still pending before the Commissioner of Income Tax (Appeals).

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 768340 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 17-01-2014
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: SAIBY KIDANGOOR; BENNY PAREL
• Keywords: Appeals; Income Tax; Valuation of property

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH FRIDAY, THE 17TH DAY OF JANUARY 2014/27TH POUSHA, 1935 WP(C).No. 9366 of 2013 (U) ------------------------------------- PETITIONER(S): -------------------------- ANIL KUMAR SHARMA 8/2117-A, SHARMA NIKETAN, GUJARATHI ROAD MATTANCHERRY, COCHIN 2. BY ADVS.SRI.SAIBY JOSE KIDANGOOR SRI.BENNY ANTONY PAREL RESPONDENT(S): ---------------------------- 1. THE COMMISSIONER OF INCOME TAX COCHIN COMMISSIONERATE, I.S PRESS ROAD, COCHIN 18. 2. THE JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, INCOME TAX DEPARTMENT, 2ND FLOOR THARAKKANDOM CENTRE, BANERJEE ROAD, COCHIN 18. 3. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, INCOME TAX DEPARTMENT, 2ND FLOOR THARAKKANDOM CENTRE, BANERJEE ROAD, COCHIN 18. 4. THE DISTRICT VALUATION OFFICER VALUATION CELL, INCOME TAX DEPARTMENT, 611 ANNA SALAI 5TH FLOOR, KANNAMMAI BUILDING, CHENNAI 600 006. 5. THE COMMISSIONER OF INCOME TAX (APPEALS) 2ND FLOOR SAN JUAN TOWERS, OLD RAILWAY STATION ROAD ERNAKUALM NORTH, COCHIN 18. R1 TO R5 BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17-01-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DCS WP(C).No. 9366 of 2013 (U) ------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1. TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007- 2008. EXHIBIT P1(a). TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008- 2009. EXHIBIT P1(b). TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009- 2010. EXHIBIT P2. A TRUE COPY OF THE SAID NOTICE F.NO.DVO/MDS/CG(15)/2011-12 DATED 19.03.2012. EXHIBIT P3. TRUE COPY OF THE LETTER DATED 23.3.2012 ISSUED BY THE PETITIONER. EXHIBIT P4. TRUE COPY OF THE FAIR VALUE REPORT OF THE SUB REGISTRAR, MARADU SRO. EXHIBIT P5. TRUE COPY OF THE VALUATION REPORT OF THE 4TH RESPONDENT. EXHIBIT P6. TRUE COPY OF THE VALUATION REPORT NO. 43;2130 ISSUED BY THE DISTRICT CALCULATION OFFICER, CALICUT. EXHIBIT P6(a).TRUE COPY OF THE VALUATION REPORT NO. 45;1433 ISSUED BY THE DISTRICT CALCULATION OFFICER, TRIVANDRUM. EXHIBIT P7. TRUE COPY OF THE OBJECTION FILED BY THE PETITIONER AGAINST EXHIBIT P5 DATED 7.2.2013. EXHIBIT P8. TRUE COPY OF THE JUDGMENT DATED 27.2.2013 IN WPC 5079/2013. EXHIBIT P9. TRUE COPY OF THE LETTER BEARING F.NO.E-242 TO E-244/AFAPS 5558Q DATED 27.2.2013 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P10. TRUE COPY OF THE LETTER BEARING NO.AFAPS 5558Q DATED 15.1.2013. EXHIBIT P11. TRUE COPY OF THE OBJECTIONS DATED 14.03.2013. RESPONDENT(S)' EXHIBITS:-NIL --------------------------------------- /TRUE COPY/ P.A. TO JUDGE DCS V.CHITAMBARESH,J. ------------------------------- W.P.(C) No. 9366 of 2013 ----------------------------------------- Dated this the 17th day of January, 2014 J U D G M E N T The matter can be given a quietus by directing the fifth respondent to dispose of the following appeals pending:- i) E 242/10-11 ii) E 243/10-11 iii) E 244/10-11 The question as to the valuation of the property shall also be considered by the fifth respondent in the appeals. 2. The petitioner shall produce a copy of the writ petition with the judgment before the fifth respondent. The fifth respondent shall advert to the contentions and pass final orders in the appeals expeditiously. Every endeavour shall be made to dispose of the appeals within a period of two months from today. The writ petition is disposed of. V.CHITAMBARESH JUDGE DCS "