S.SOMAN V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/13538/2012

AI Insights

The case involves S. Soman, the petitioner, who sought the court's intervention to expedite the consideration of his request for permission to sell a property. This sale was intended to clear certain tax liabilities imposed by the Income Tax Department. The petitioner had already entered into an agreement with a prospective buyer and needed the Income Tax Authority's approval to proceed with the sale. The court was approached after the petitioner's requests were not addressed timely by the authorities, which could have led to the expiration of the stamp papers used for the sale agreement. The court's decision aimed to facilitate the legal process for the petitioner while ensuring compliance with the necessary tax regulations.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 755926 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-06-2012
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: JIJO KALLOOKKARAN
• Keywords: Income Tax; Property Transfer; Tax Recovery; Legal Restraint

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 13TH DAY OF JUNE 2012/23RD JYAISHTA 1934 WP(C).No. 13538 of 2012 (N) --------------------------------------- PETITIONER(S): ---------------------- S.SOMAN, AGED 62 YEARS SREE VALSAM APARTMENTS, PONNOTH ROAD, KOCHI 682017 BY ADV. SRI.JIJO PAUL KALLOOKKARAN RESPONDENT(S): ------------------------ 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, 2ND FLOOR, THARAKKANDOM CENTRE, BANERJI ROAD KOCHI 582018 2. TAX RECOVERY OFFICER, INCOME TAX, RANGE - 2, ROOM NO 312, C.R BUILDING, I S PRESS ROAD, KOCHI 682018 3. THE COMMISSIONER OF INCOME TAX(CENTRAL) O/O.CHIEF COMMISSIONER OF INCOMER TAX, C.R BUILDING, IS BUILDING, KOCHI 682018 4. THE CHIEF COMMISSIONER OF INCOME TAX C.R BUILDING IS PRESS ROAD KOCHI 682018 5. V.GOPINATH SREERAGAM, S.NO 51, PLOT NO.48, BHIRAVU NAGAR, DHANORI ,PUNE, MAHARASHTRA BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-06-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: MJL WPC.NO:13538/2012 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : THE TRUE COPY OF THE ORDER OF THE 1ST RESPONDENT, RESTRAINING THE PETITIONER FROM TRANSFERRING THE PROPERTIES, SIX IN NUMBER, DATED 01/06/2011. EXT.P2 : THE TRUE COPY OF THE SHOW-CAUSE NOTICE OF THE 1ST RESPONDENT, DATED 22/09/2011 EXT.P3 : THE TRUE COPY OF THE LETTER ADDRESSED TO THE 1ST RESPONDENT, DATED 28/09/2011 EXT.P4 : THE TRUE COPY OF THE LETTER ADDRESSED TO THE 1ST RESPONDENT, DATED 28/09/2011 EXT.P5 : THE TRUE COPY OF THE AGREEMENT FOR SALE BETWEEN THE PETITIONER AND THE 5TH RESPONDENT, DATED 10/10/2011 EXT.P6 : THE TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT, DATED 8/12/2011 EXT.P7 : THE TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT, ATTACHING THE PROPERTIES, TWO IN NUMBER, AND ADDRESSED TO THE SUB REGISTRAR, MARDU, DATED 27/01/2012. EXT.P8 : THE TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT, ATTACHING THE PROPERTY AND ADDRESSED TO THE SUB REGISTRAR, MARADU, DATED 27/01/2012. EXT.P9 : THE TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT, ATTACHING THE PROPERTIES TWO IN NUMBER, ADDRESSED TO THE SUB REGISTRAR, ERNAKULAM, DATED 27/01/2012 EXT.P10 : THE TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT, ATTACHING THE PROPERTIES THREE IN NUMBER, AND ADDRESSED TO SUB REGISTRAR PARUR, DATED 27/01/2012. EXT.P11 : THE TRUE COPY OF THE REPRESENTATION OF THE PETITIONER, ADDRESSED TO THE 4TH RESPONDENT, DATED 23/05/2012. MJL WPC.NO:13538/2012 EXT.P12 : THE TRUE COPY OF THE LETTER ISSUED BY THE 4TH RESPONDENT AND ADDRESSED TO THE 3RD RESPONDENT, DATED 28/05/2012 EXT.P13 : THE TRUE COPY OF THE LAWYER-NOTICE DATED 26/05/2012. RESPONDENTS EXHIBITS: NIL /TRUE COPY/ P A TO JUDGE MJL P.R. RAMACHANDRA MENON, J. --------------------------------------- W.P.(C).No.13538 of 2012 ---------------------------------------- Dated this the 13th day of June, 2012 JUDGMENT The petitioner has approached this Court seeking for a direction to be given to the third respondent for considering Ext.P11 and pass appropriate orders for redressal of the grievances. The learned counsel for the petitioner submits that the liability mulcted upon the petitioner under the relevant provisions of Income Tax Act is proposed to be cleared by causing the sale of some item of the property belonging to the petitioner; for which an agreement has already been entered into with a prospective purchaser as borne by Ext.P5. It is with this intent that the permission of the Income Tax Authorities has been sought for vide Ext.P11, which has been forwarded by the fourth respondent to the appropriate authority (third respondent) vide Ext.P12. 2. The learned Standing Counsel for the respondents submits on instructions that the request made by the petitioner vide Ext.P11 can be considered and an order shall be passed in W.P.C. No. 13538 of 2012 -2- view of the urgent requirements put forth by the petitioner, particularly as to the expiry of the validity period of stamp papers procured by the petitioner to causing the sale to be registered, subject to the sanction to be given by the Income Tax Authority. 3. In the said circumstances, the writ petition is disposed of directing the petitioner to appear before the third respondent in furtherance to Ext.P11 at 11 A.M. on 20 th of this month. Appropriate orders shall be passed by the third respondent, on Ext.P11 in accordance with law, forthwith and communicate the position to the petitioner. It will be for the petitioner to pursue the matter further, in terms of the order sought to be passed by the third respondent. P.R. RAMACHANDRA MENON, JUDGE. Kp/- "