{"id":118355,"date":"2009-09-23T00:00:00","date_gmt":"2009-09-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/g-raju-vs-assistant-commissioner-of-income-on-23-september-2009-2"},"modified":"2014-12-15T18:25:35","modified_gmt":"2014-12-15T12:55:35","slug":"g-raju-vs-assistant-commissioner-of-income-on-23-september-2009-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/g-raju-vs-assistant-commissioner-of-income-on-23-september-2009-2","title":{"rendered":"G.Raju vs Assistant Commissioner Of Income &#8230; on 23 September, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">G.Raju vs Assistant Commissioner Of Income &#8230; on 23 September, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 25532 of 2009(J)\n\n\n1. G.RAJU, `KARTHIKA',\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. ASSISTANT COMMISSIONER OF INCOME TAX,\n                       ...       Respondent\n\n2. COMMISSIONER OF INCOME TAX (CENTRAL),\n\n                For Petitioner  :SRI.S.ANIL KUMAR (TRIVANDRUM)\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :23\/09\/2009\n\n O R D E R\n                    C.K.ABDUL REHIM, J.\n\n                    ------------------------------\n                  W.P.(C).No.25532 OF 2009\n                    ------------------------------\n\n         Dated this the 23rd day of September, 2009\n\n\n                        J U D G M E N T\n<\/pre>\n<p>                        &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>     1.    Petitioner had approached this court aggrieved by<\/p>\n<p>Ext.P5 order by which property of 7 Acres Rubber Estate<\/p>\n<p>situated in Mancode Village comprised under Survey Nos:495\/1,<\/p>\n<p>496\/4, 496\/5, 496\/6, and 496\/7 as well as Fixed Deposit<\/p>\n<p>amounting to Rs.20 lakhs in Canara Bank, Chalai branch,<\/p>\n<p>Thiruvananthapuram, were provisionally attached by the 1st<\/p>\n<p>respondent, pending finalisation of assessment of Income Tax<\/p>\n<p>due with respect to the year 2008-09. It is submitted that during<\/p>\n<p>the relevant year the petitioner had sale transactions of<\/p>\n<p>immovable property which will attract considerable amount of<\/p>\n<p>Capital Gain Tax. But according to the petitioner such gains<\/p>\n<p>were deposited in Capital Gain Account and re-invested in<\/p>\n<p>purchasing agricultural lands, and therefore the tax liability will<\/p>\n<p>be reduced considerably.           Therefore the attachment is<\/p>\n<p>unwarranted and creating severe prejudices.<\/p>\n<p>     2.    Learned   standing      counsel      appearing for  the<\/p>\n<p>respondents on instructions submitted that steps have already<\/p>\n<p>been taken to release provisional attachment effected against<\/p>\n<p><span class=\"hidden_text\">W.P.(C).25532\/09                   2<\/span><\/p>\n<p>the Fixed Deposit to the tune of Rs.20 lakhs and the same will be<\/p>\n<p>released without any further delay.          With respect to the<\/p>\n<p>provisional     attachment    effected   against   the   immovable<\/p>\n<p>properties, the learned counsel appearing for the petitioner<\/p>\n<p>submitted that he is ready and willing to offer another property<\/p>\n<p>situated at Kadakampally Village in Thiruvananthapuram District<\/p>\n<p>by way of security, in lieu of the property already attached.<\/p>\n<p>Hence he is seeking directions for permitting substitution of the<\/p>\n<p>security. It is for the petitioner to approach the 1st respondent in<\/p>\n<p>this regard and the 1st respondent will consider permitting<\/p>\n<p>substitution of the security by another immovable property, if<\/p>\n<p>so approached, without any further delay.<\/p>\n<p>     The writ petition is disposed of with the above<\/p>\n<p>observations.\n<\/p>\n<\/p>\n<p>                                   C.K.ABDUL REHIM, JUDGE.\n<\/p>\n<p>okb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court G.Raju vs Assistant Commissioner Of Income &#8230; on 23 September, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 25532 of 2009(J) 1. G.RAJU, `KARTHIKA&#8217;, &#8230; Petitioner Vs 1. ASSISTANT COMMISSIONER OF INCOME TAX, &#8230; Respondent 2. COMMISSIONER OF INCOME TAX (CENTRAL), For Petitioner :SRI.S.ANIL KUMAR (TRIVANDRUM) For Respondent : No [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-118355","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>G.Raju vs Assistant Commissioner Of Income ... on 23 September, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/g-raju-vs-assistant-commissioner-of-income-on-23-september-2009-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"G.Raju vs Assistant Commissioner Of Income ... on 23 September, 2009 - Free Judgements of Supreme Court &amp; 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