Tony Francis vs The Income Tax Officer

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
        THURSDAY, THE 23RD DAY OF JUNE 2022 / 2ND ASHADHA, 1944
                         WP(C) NO. 5830 OF 2022
PETITIONER/S:

            TONY FRANCIS
            AGED 42 YEARS
            PATTUPARAMBIL HOUSE, CHAMMINI ROAD, KALOOR, ERNAKULAM,
            KOCHI-682017.
            BY ADVS.
            HARISANKAR V. MENON
            MEERA V.MENON
            R.SREEJITH


RESPONDENT/S:

    1       THE INCOME TAX OFFICER
            WARD-1(5), RANGE-1, NON-CORPORATE, C.R.BUILDING,
            I.S.PRESS ROAD, KOCHI-682018.
    2       SPECIAL TAHSILDAR (LA) NO.1
            KOCHI METRO RAIL PROJECT, CIVIL STATION, KAKKANAD,
            ERNAKULAM, KOCHI-682030.



            SRI. CHRISTOPHER ABRAHAM (SC)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 5830 OF 2022                      2



                                    JUDGMENT

Petitioner has approached this Court, seeking refund of tax paid on compensation received under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013.

2. Learned counsel appearing for the petitioner submits that, without being aware of the fact that the petitioner is exempted from paying tax on capital gains in respect of amounts received as compensation under the provisions of the aforesaid Act, petitioner had remitted tax with the Department. It is submitted that the petitioner has now approached the Principal Commissioner of Income Tax by filing an application under Section 264 of the Income Tax Act along with an application for condonation of delay.

3. Having regard to the aforesaid facts, this writ petition will stand disposed of, directing the Principal Commissioner of Income Tax, Central Revenue Building, I.S. Press Road, Ernakulam, Kochi to consider and pass orders on Ext.P8 application filed under Section 264 of the Income Tax Act , after affording an opportunity of hearing to the petitioner, within a WP(C) NO. 5830 OF 2022 3 period of three months from the date of receipt of a certified copy of this judgment.

The writ petition is disposed of as above.

sd/-

GOPINATH P.

JUDGE ajt WP(C) NO. 5830 OF 2022 4 APPENDIX OF WP(C) 5830/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF PROCEEDINGS ISSUED BY THE 2ND RESPONDENT.

Exhibit P2 COPY OF PROCEEDINGS ISSUED BY THE 2ND RESPONDENT.

Exhibit P3 COPY OF THE RETURN FILED BY THE PETITIONER ALONG WITH FORM 26AS.

Exhibit P4 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.

Exhibit P5 COPY OF ACKNOWLEDGMENT RECEIVED FROM THE 1ST RESPONDENT TO THE PETITIONER.

Exhibit P6 COPY OF CIRCULAR NO.36/16 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, NEW DELHI. Exhibit P7 COPY OF JUDGMENT IN WA NO.1528/2016 OF THIS HON'BLE COURT.