MESSRS SOCIAL ACTION FOR EMPOWERMENT AND DEVELOPMENT OF V. COMMISSIONER OF INCOME TAX

RP/693/2016

AI Insights

The case involves Messrs Social Action for Empowerment and Development of Minorities, represented by its president Dr. Kunh Ahammed Kutty, who filed a review petition against the Commissioner of Income Tax, Calicut. The review petition was related to an earlier judgment in ITA 169/2014, which was dismissed. The primary issue in the review was the challenge to the dismissal of the ITA, which the court found to be without merit, leading to the dismissal of the review petition as well. Additionally, the petitioner sought a refund for an excess court fee paid for the ITA, which the court granted based on the correct calculation of the fee required.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 699177 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 11-08-2016
• Assessment Year: misc
• Laws Referred To: Kerala Court Fees and Suits Valuation Act, 1959
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: V L SHENOY
• Keywords: Assessment Year 2007-2008; Court Fee Refund; Income Tax
• Section: 70

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY , THE 11TH DAY OF AUGUST 2016/20TH SRAVANA, 1938 RP.No. 693 of 2016 IN ITA.169/2014 AGAINST THE JUDGMENT IN ITA 169/2014 of HIGH COURT OF KERALA DATED 10-06-2016 REVIEW PETITIONER/APPELLANT MESSRS SOCIAL ACTION FOR EMPOWERMENT AND DEVELOPMENT OF MINORITIES P.B.NO.830, ROSY APARTMENTS, NEAR SPAN HOTEL, JAIL ROAD, PUTHIYARA PO KOZHIKODE-673 004. REPRESENTED BY ITS PRESIDENT DOCTOR KUNH AHAMMED KUTTY. BY ADV. SRI.V.L.SHENOY RESPONDENT/RESPONDENT: COMMISSIONER OF INCOME TAX, CALICUT OFFICE OF COMMISSIONER OF INCOME TAX AAAYAKAR BHAWAN, NORTH BLOCK, KOZHIKODE-673 001. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 11-08-2016, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: R.P.NO.693 OF 2016 APPENDIX PETITIONER'S ANNEXURES: ANNEXURE A: JUDGMENT DATED 10.6.2016 IN ITA 169/14 OF THE HON'BLE HIGH COURT OF KERALA. // TRUE COPY // P.A. TO JUDGE ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - I.A.No.1857 of 2016 in I.T.A.No.169 of 2014 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 11th day of August, 2016 ORDER Antony Dominic, J. This I.A. is filed under Section 70 of the Kerala Court Fees and Suits Valuation Act, 1959 for refund of Rs.5,839/- being the excess court fee paid by the petitioner. 2. The Income Tax Appeal was filed against Annexure A4 order of the Income Tax Appellate Tribunal pertaining to the assessment year 2007-2008. The proceedings show that the Assessing Officer had computed the total income of the assessee at Rs.4,16,080/-. In terms of the provisions contained in Article 3(C) (iii) of Schedule II to the Court Fees and Suits Valuation Act, the court fee payable is 1% of the assessed income, subject to a maximum of Rs.10,000/-. Since the total income computed by the Assessing Officer being Rs.4,16,080/-, the court fee payable for that was only Rs.4,161. However, the petitioner has paid Rs.10,000/- erroneously. I.A.No.1857 of 2016 in I.T.A.No.169 of 2014 :: 2 :: Facts being so, the petitioner is entitled to refund of the excess amount of Rs.5,839/-. Therefore, this I.A. is allowed and the petitioner shall be refunded Rs.5,839/- being the excess amount of court fee paid. ANTONY DOMINIC JUDGE DAMA SESHADRI NAIDU JUDGE jes ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - R.P.No.693 of 2016 in I.T.A.No.169 of 2014 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 11th day of August, 2016 ORDER Antony Dominic, J. The issues raised in the review petition are similar to those raised by the appellant in ITA 169/14 which was dismissed by this court by order dated, 10.6.2016. For the same reasons, this review petition is also dismissed. ANTONY DOMINIC JUDGE DAMA SESHADRI NAIDU JUDGE jes "