ROSHNARA BEEGUM V. UNION OF INDIA

WP(C)/35254/2018

AI Insights

The case involves Mrs. Roshnaara Beegum, the petitioner, who approached the Kerala High Court concerning her income tax assessment for the year 2016-2017. The issue arose from her apprehension that the assessment would be completed without considering her claim for exemption on the compensation amount received under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013. The court had previously ordered that the status quo be maintained pending the disposal of the writ petition. The court's decision directed the Income Tax Officer to consider the petitioner's documents and hear her before finalizing the assessment.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 722238 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-11-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act, Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M M GP; M A VINOD; JOSE JOSEPH
• Assessee Lawyers: BIJO FRANCIS; JOSE KURIAKOSE
• Keywords: Compensation Exemption; Income tax assessment; Land Acquisition; Rehabilitation and resettlement
• Section: 96

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 12TH DAY OF NOVEMBER 2019 / 21ST KARTHIKA, 1941 WP(C).No.35254 OF 2018(F) PETITIONER: MRS.ROSHNARA BEEGUM AGED 52 YEARS W/O MR.ALAVUDEEN,THATTHAMANGALAM HOUSE,11/749,VELIYANNUR POST 678012, THRISSUR DISRICT ,KERALA BY ADVS. SRI.BIJO FRANCIS SRI.JOSE KURIAKOSE (VILANGATTIL) RESPONDENTS: 1 UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001 2 PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR 680 001 , KERALA 3 ADDL.R3 INCOME TAX OFFICER WARD 2(1), THRISSUR, OFFICE OF THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE GOVERNMENT OF INDIA, AAYANKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001, KERALA. (ADDL.R3 IS IMPLEADED AS PER ORDER DATED 07/11/2018 IN IA.NO.01/2018) BY ADV. SMT.MM JASMINE GP SRI.M.A.VINOD, CGC SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.11.2019, ALONG WITH WP(C).31205/2018(A), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.35254 OF 2018(F) 2 J U D G M E N T The petitioner, who is an assesse under the Income Tax Act, has approached this Court apprehending a completion of his assessment for the year 2016-2017 without considering his claim for exemption in respect of the compensation amount received by him under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 [hereinafter referred to as the '2013 Act']. While this Court had ordered status quo, as existing on 07.11.2018, to be maintained pending disposal of the writ petition, I find that the status quo is maintained in respect of further proceedings pursuant to Ext.P1 notice that was issued to the petitioner in connection with completion of his assessment for the year 2016-2017. A perusal of Ext.P1 notice would indicate that the Income Tax Officer concerned was only seeking details that would justify the claim of the petitioner in his revised return, that the aforesaid amounts received by him by way of compensation were to be excluded from the computation of total income for the said year in view of the provisions of Section 96 of the 2013 Act. 2. In my view, for the said limited relief sought for by the petitioner, the writ petition need not be continued before this Court. Accordingly, I dispose the writ petition by directing the petitioner to WP(C).No.35254 OF 2018(F) 3 produce Ext.P3 order of the Special Tahasildar L.A, Palakkad, together with Ext.P5 communication enclosing a copy of the revised return before the additional 3rd respondent, so as to enable the said respondent to consider the claim for exemption also before finalising the assessment in terms of the Income Tax Act. The writ petition is therefore disposed by directing the additional 3rd respondent to consider the documents produced by the petitioner and thereafter hear the petitioner before finalising the assessment for the assessment year 2016-2017. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE Ska WP(C).No.35254 OF 2018(F) 4 APPENDIX OF WP(C) 35254/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE RECEIVED BY THE PETITIONER FROM THE 2ND RESPONDENT DATED 19.10.2018 EXHIBIT P2 TRUE COPY OF THE CONSENT FORM FOR LAND ACQUISITION AND ITS TRANSLATION EXHIBIT P3 TRUE COPY OF THE PROCEEDINGS OF THE SPECIAL TAHASILDAR L.A. GENERAL NUMBER 1, PALAKKAD DATED 15.02.2016 AND ITS TRANSLATION EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 18.07.2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P5 TRUE COPY OF THE WRITTEN REPLY TO EXHIBIT P-4 EXHIBIT P5 A TRUE COPY OF THE REVISED IT RETURN DATED 16.02.2017 AS REFERRED TO IN EXHIBIT P-5 EXHIBIT P6 CIRCULAR NO.36/2016 ISSUED BY THE 1ST RESPONDENT EXHIBIT P7 TRUE COPY OF THE DEPOSIT RECEIPT NUMBER KA 709910 DATED 26/7/2019 HELD IN MY NAME AT THE CANARA BANK, KOORKANCHERY BRANCH, THRISSUR. "