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2015 (9) TMI 74 - KERALA HIGH COURT

2015 (9) TMI 74 - KERALA HIGH COURT - [2015] 377 ITR 442 (Ker) - Refund application denied - reopening of the proceedings - adoption of wrong figures for calculating part of the additional compensation and part of the interest based on statement obtained from the Land Acquisition Officer - declarations under Voluntary Disclosure of Income (VDI) Scheme - Held that:- So far as tax paid by late Annamma Ouseph is concerned, it was on the basis of the compensation amount received by her under the Lan .....

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e Income Tax Department and at that point of time, if he was cautious enough, he should have restricted the payment to the balance amount after deducting the payment made by late Annamma Ouseph for the assessment years 1994-1995 and 1995-1996. Circumstances being so, late Annamma Ouseph could not have sought reopening of the proceedings finalized under Sec.143(1)(a) of the Income Tax Act, invoking Sec.264 of the Act. We are of the considered opinion that there is no illegality or legal infirmity .....

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petition was originally filed by one Annamma Ouseph, who died during the pendency of the writ petition, consequent to which the appellants, her legal representatives, were impleaded as additional petitioners in the writ petition. The writ petition was filed challenging Ext.P6 order passed by the 2nd Respondent, refusing to entekrtain a refund application finalized by the 1st appellant for the assessment years 1994- 1995 and 1995-1996 and by the impugned judgment, the learned Single Judge upheld .....

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tax and Surcharge due as per the return amounting to ₹ 2,63,060/- and ₹ 80,192/- respectively. The 1st Respondent completed the assessment under Sec.143(1)(a) of the Act as per Exts.P1 and P1(a). It was the contention of the writ petitioner that she had adopted wrong figures for calculating part of the additional compensation and part of the interest based on statement obtained from the Land Acquisition Officer. Since there were family disputes, certain documents were not available .....

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an amount of ₹ 6,76,271/- was received on 15.01.1989 and the balance of ₹ 3,80,401/- was received on 02.11.1989. Dissatisfied with the compensation, late P.O.Kuriakose sought Reference before the Additional Sub Court, Kottayam and the Reference Court had awarded an amount of ₹ 20,51,248/- inclusive of all the benefits provided under the Land Acquisition Act. Again, out of the said amount, ₹ 18,56,270/- was received on 08.04.1993 and the balance of ₹ 1,94,978/- on 11 .....

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due on the compensation awarded by the Land Acquisition Officer, and no other amount was received either by late P.O.Kuriakose or Annamma Ouseph at that point of time to file returns for the whole amount received under the Land Acquisition proceedings. 5. The writ petitioner's husband late P.O.Kuriakose had executed a will dated 23.04.1988 by which the 1st appellant herein was authorised to receive compensation in respect of the land acquisition proceedings. He was an assessee of income tax .....

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etitioner that in the said view of the matter, she had preferred Revision Petitions under Sec.264 of the Act, requesting the 2nd Respondent to revise the intimation under Sec.143(1)(a) dated 20.03.1997 for the assessment years 1994-1995 and 1995-1996 and for a direction to refund the amount of ₹ 2,63,060/- and ₹ 80,192/- paid by her. However, the 2nd Respondent rejected the same by Ext.P6 impugned order dated 09.09.1998 and thus aggrieved by the said order, the writ petition was pref .....

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nd to refund the amount paid for the aforesaid assessment years. It was also contended that the option accepted by the 1st appellant under the VDI Scheme cannot be re-opened under any circumstances since Secs.69 and 70 of the Finance Act, 1997 prohibited refund of any amount paid under the said Scheme. 8. During the pendency of the writ petition, the petitioner namely Annamma Ouseph died and consequently the appellants herein were impleaded as additional petitioners as per the order dated 06.03. .....

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st Respondent. So also the learned Single Judge held that since the 1st appellant has paid the amount under the VDI Scheme, it cannot be reopened in view of the prohibition contained under Secs.69 and 70 of the Finance Act, 1997 and therefore the petitioners were not entitled to get the reliefs sought for. 11. We have gone through the pleadings in the writ petition, writ appeal and attendant documents and the counter affidavit filed by the 2nd Respondent. 12. Learned counsel for the appellants c .....

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