S.SOMAN V. THE COMMISSIONER OF INCOME TAX

WP(C)/20868/2013

AI Insights

The case involves S. Soman and Shylaja Soman, petitioners, who are contesting actions taken by the Income Tax Department regarding the attachment of their property for tax liabilities. The petitioners argued that they had sold portions of their property before the notices under the Income Tax Act were served, and they were willing to deposit the sale proceeds to discharge their tax liabilities. The Income Tax Department, represented by its Standing Counsel, pointed out that notices were served on the petitioners, leading to the current dispute. The court's decision focused on ensuring that the petitioners' representations regarding the tax recovery were considered promptly and fairly.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 755838 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-08-2013
• Assessment Year: misc
• Other Referred Cases: WPC NO 16484/2012
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ISSAC PERUMPILLIL; JIJO KALLOOKKARAN
• Keywords: Attachment Order; Income Tax; Property sale; Tax Recovery
• Section: 2

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH THURSDAY, THE 29TH DAY OF AUGUST 2013/7TH BHADRA, 1935 WP(C).No. 20868 of 2013 (G) ---------------------------- PETITIONER(S)/PETITIONERS: ---------------- 1. S.SOMAN SREE VALSAM APARTMENTS, PONNOTH ROAD, KOCHI-682 017 2. SHYLAJA SOMAN, SREE VALSAM APARTMENTS, PONNOTH ROAD, KOCHI-682 017 BY ADVS.SRI.ISSAC M.PERUMPILLIL SRI.JIJO PAUL KALLOOKKARAN RESPONDENT(S)/RESPONDENTS: ------------------- 1. THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, 5TH FLOOR, KANDAN KULATHI TOWERS M G ROAD, KOCHI-682 011 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, IYYATTIL JUNCTION, CHITTOOR ROAD, COCHIN-682011 3. THE TAX RECOVERY OFFICER RANGE 1, INCOME TAX DEPARTMENT, 4TH FLOOR CENTRAL REVENUE BUILDING, KOCHI-682 018 4. THOMAS J VAYALAT VAYALAT HOUSE, V T J ENCLAVE, NO 6/419 MARADU-682 304 R BY SRI.JOSE JOSEPH, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-08-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20868 of 2013 (G) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ---------------------------- EXT.P1:-TRUE COPY OF THE ORDER OF ATTACHMENT ISSUED BY THE 2ND RESPONDENT, DTD 13/1/2010 EXT.P2:-TRUE COPY OF THE ORDER OF ATTACHMENT ISSUED BY THE 2ND RESPONDENT EXTENDING EXT.P1 ATTACHMENT FOR A FURTHER PERIOD SIX MONTHS, DTD 1/6/2011 EXT.P3:-TRUE COPY OF THE PETITION SUBMITTED BY THE IST PETITIOENR BEFORE THE 2ND RESPONDENT DTD 28/9/2011 EXT.P4:-TRUE COPY OF THE ORDER OF ATTACHMENT ISSUED BY THE 3RD RESPONDENT, DTD 27/1/2012 EXT.P5:-TRUE COPY OF THE JUDGMENT IN WPC NO 16484/2012 , FILED BY THE FIRST PETITIONER DTD 13/8/2012 EXT.P6:-TRUE COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT, AND ADDRESSED TO THE 2ND PETITIONER, DTD 18/1/2013 EXT.P7:-TRUE COPY OF THE REPLY/REPRESENTATION OF THE IST PETITIONER IN RESPONSE TO THE NOTICE DTD 18/1/2013,OF THE 3RD RESPONDENT,SUBMITTED BEFORE THE 3RD RESPONDENT,DTD 6/5/2013 EXT.P8:-THE TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE 2ND PETITIONER IN RESPONSE TO EXT P6 NOTICE BEFORE THE 3RD RESPONDENT,DTD 6/5/2013 EXT.P9:-TRUE COPY OF THE NOTICE ISSUED TO THE IST PETITIONER DTD 2/7/2013 EXT.P10:-TRUE COPY OF THE NOTICE ISSUED TO THE 2ND PETITIONER,DTD 2/7/2013 EXT.P11:-THE TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE IST PETITIONER BEFORE THE 3RD RESPONDENT, DTD 10/7/2013 EXT.P12:-THE COPY OF THE REPRESENTATION SUBMITTED BY THE 2ND PETITIONER BEFORE THE 3RD RESPONDENT DTD 10/7/2013 RESPONDENT(S)' EXHIBITS : NIL. ----------------------------- //TRUE COPY// P.S. TO JUDGE. V.CHITAMBARESH, J. ------------------------------- W.P (C) No.20868 of 2013 ------------------------------- Dated this the 29th day of August, 2013 J U D G M E N T The Standing Counsel for the Income Tax Department points out that notice under Rule 2 of the II Schedule to the Income Tax Act were served on the petitioners on 8.12.2011. The petitioners contend that 18 cents in R.S.No.135/7 of Maradu Village was sold on 28.8.2010 itself and the remaining 43.25 cents in the same survey number was only sold on 27.12.2011. 2. The petitioners are eager and willing to deposit the entire sale consideration received in discharge of their liability towards income tax. Exts.P7, P8, P11 and P12 representations submitted in this regard are pending consideration with the third respondent. 3. I direct the third respondent to consider Exts.P7, P8, P11 and P12 representations within a period of two months. The petitioners as well as the fourth respondent assignee shall be put on notice and heard in the exercise. The Writ Petition is disposed of. V.CHITAMBARESH, Judge. nj. "