{"id":156249,"date":"2010-10-22T00:00:00","date_gmt":"2010-10-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/anto-nitto-vs-the-chief-commissioner-of-income-on-22-october-2010-2"},"modified":"2015-10-26T23:40:51","modified_gmt":"2015-10-26T18:10:51","slug":"anto-nitto-vs-the-chief-commissioner-of-income-on-22-october-2010-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/anto-nitto-vs-the-chief-commissioner-of-income-on-22-october-2010-2","title":{"rendered":"Anto Nitto vs The Chief Commissioner Of Income … on 22 October, 2010"},"content":{"rendered":"
Kerala High Court<\/div>\n
Anto Nitto vs The Chief Commissioner Of Income … on 22 October, 2010<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 17897 of 2009(F)\n\n\n1. ANTO NITTO, S\/O. AND LEGAL HEIR OF\n                      ...  Petitioner\n2. ARUN COLUMBUS, S\/O. ANTONITTO,\n3. ANUPAMA JOHN, D\/O. ANTONITTO,\n\n                        Vs\n\n\n\n1. THE CHIEF COMMISSIONER OF INCOME TAX,\n                       ...       Respondent\n\n2. THE COMMISSIONER OF INCOME TAX,\n\n3. THE CENTRAL BOARD OF DIRECT TAXES,\n\n4. THE TAX RECOVERY OFFICER,\n\n                For Petitioner  :SRI.RAJU JOSEPH\n\n                For Respondent  :SRI.JOSE JOSEPH, SC, FOR INCOME TAX\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :22\/10\/2010\n\n O R D E R\n                    P.R. RAMACHANDRA MENON J.\n                    ~~~~~~~~~~~~~~~~~~~~~~~~~~~\n                      W.P (C) No.     17897 OF 2009\n                   ~~~~~~~~~~~~~~~~~~~~~~~~~~~~\n                Dated, this the 22nd day of October, 2010\n\n                                JUDGMENT\n<\/pre>\n
      This Writ Petition was heard by this Court on 30.07.2010 and<\/p>\n
pursuant to the I.A. No. 14611 of 2010, the matter was taken up and finally<\/p>\n
heard today; including on the relief sought for in the I.A..<\/p>\n
      2.   The sequence of events as narrated in the Writ Petition shows<\/p>\n
that the petitioners are aggrieved of the steps pursued by the respondents<\/p>\n
for realization of the income tax arrears of M\/s Ocean Fisheries and late<\/p>\n
K.J. Columbus for the assessment years 1974 -’75 to 1978 – ’79, 1980 – ’81<\/p>\n
and 1982 – ’83 and also in respect of interest under Section 220 (2) of the<\/p>\n
said Act. The first petitioner was a partner of firm M\/s Ocean Fisheries and<\/p>\n
his deceased father K.J. Columbus was the managing partner of the firm.<\/p>\n
There was also another partner by name Joseph Joppan. In the course of<\/p>\n
the steps taken by the department for realization of the amount stated as<\/p>\n
due, the petitioners were served with a notice dated 06.01.2009, when they<\/p>\n
approached this Court by filing W.P.(C) No. 3319 of 2009, challenging the<\/p>\n
same.    After considering the merits involved, the said Writ Petition was<\/p>\n
dismissed on 30.02.2009, however holding that the said judgment would<\/p>\n
W.P. (C) No. 17897 of 2009<\/p>\n
                                       2<\/span><\/p>\n
not stand in the way of the authorities concerned, to take a decision on the<\/p>\n
representation dated 06.10.2008 preferred by the petitioner under Section<\/p>\n
119 of the I.T. Act ( Ext. P5 therein, which is marked as Ext. P3 in the<\/p>\n
present Writ Petition). Against the said verdict, Writ Appeal No. 275 of<\/p>\n
2009 was preferred by the petitioners, wherein an interim order was<\/p>\n
passed as borne by Ext. P2, directing the petitioners to satisfy a portion of<\/p>\n
the liability as specified therein to have the representation considered. The<\/p>\n
said Writ Appeal was finally disposed of as per judgment dated<\/p>\n
30.03.2009, directing the Commissioner, Income Tax, Kochi to consider<\/p>\n
and dispose of the petition for reconciliation dated 14.09.2009 preferred by<\/p>\n
the petitioners\/appellants within two months as specified.<\/p>\n
       3. The petitioners were being repeatedly required by the concerned<\/p>\n
authorities to satisfy the amounts, as ordered by this Court earlier.     The<\/p>\n
correctness and sustainability of the figures mentioned were sought to be<\/p>\n
challenged by filing various representations and several communications<\/p>\n
followed in between. The main grievance projected by the petitioners was<\/p>\n
that, the petitioners were earlier given the benefit of ‘waiver’ of interest to<\/p>\n
an extent of 60 % as ordered by the 3rd respondent as early as in the year<\/p>\n
2002, which was subsequently sought to be denied, when the proceedings<\/p>\n
were finalized thereafter. In was in the said circumstances that the<\/p>\n
petitioners preferred yet another petition before the concerned authorities,<\/p>\n
W.P. (C) No. 17897 of 2009<\/p>\n
                                     3<\/span><\/p>\n
which culminated in denying the benefit of waiver by Ext. P9 dated<\/p>\n
09.06.2009. The petitioners pursued the matter further and the position<\/p>\n
was let known to them by the first respondent as per Ext. P10<\/p>\n
communication dated 17.06.2009.         It is contended that, some other<\/p>\n
grievances were also projected from the part of the petitioners on the date<\/p>\n
of hearing and that Ext. P10 order was passed on 17.06.2009, without<\/p>\n
properly appreciating the facts projected in the Ext. P11 representation. It<\/p>\n
is also stated that, since the matter has not been effectively dealt with by<\/p>\n
the first respondent while passing Ext. P10, the grievance of the petitioners<\/p>\n
has been projected again by filing Ext. P12, which is stated as pending<\/p>\n
before the 3rd respondent. It is in the meanwhile, that further proceedings<\/p>\n
were taken, notifying the sale of the property as per Ext. P1, which hence<\/p>\n
was sought to be intercepted by filing the above Writ Petition.<\/p>\n
       4. When the matter was came up for consideration before this Court<\/p>\n
on 26.06.2009, the sale was permitted to be proceeded with, however<\/p>\n
making it clear that ‘confirmation of sale’ shall be subject to further orders<\/p>\n
to be obtained from this Court. It is brought to the notice of this Court that,<\/p>\n
since there were no bidders, the department itself bid the property for a Rs.<\/p>\n
95.71 lakhs. The respondents have filed a statement asserting the facts<\/p>\n
and figures with reference to the sequence of events, contending that the<\/p>\n
attempt being made from the part of the petitioners is only to protract the<\/p>\n
W.P. (C) No. 17897 of 2009<\/p>\n
                                        4<\/span><\/p>\n
proceedings and there is absolutely no merit or bonafides in the Writ<\/p>\n
Petition.\n<\/p>\n
       5. The petitioners have filed reply affidavit, followed by a rejointer<\/p>\n
filed by the 4th respondent, producing copies of the relevant documents.<\/p>\n
       6.   The learned standing counsel appearing for the respondents<\/p>\n
submits, with reference to the prayers contained (seeking for a direction to<\/p>\n
dispose of Exts. P11 and P2) that Ext. P11 representation has already<\/p>\n
been considered ,passing Ext. R4 (d) order dated 26.06.2009 and that only<\/p>\n
Ext. P12 is pending consideration before the 3rd respondent.<\/p>\n
       7. Going by the contents of the reply affidavit filed by the petitioners,<\/p>\n
several new averments have been raised therein, particularly as to the<\/p>\n
‘limitation’ and such other aspects; which do not find a place in the Writ<\/p>\n
Petition. As such, this Court does not propose to go into the merits of the<\/p>\n
said contentions in the reply affidavit, when the pleadings and prayers in<\/p>\n
the Writ Petition stand unamended, but for examining the merits of the Writ<\/p>\n
Petition as it stands.\n<\/p>\n
       8. With regard to the contents of the I.A. now filed by the petitioners<\/p>\n
(I.A. No. 14841 of 2010), Mr. Raju Joseph, the learned senior counsel<\/p>\n
appearing for the petitioners submits that the petitioners are ready and<\/p>\n
willing to satisfy the entire liability for the time being, subject to the final<\/p>\n
outcome of the relevant proceedings and seek for a direction to reconvey<\/p>\n
W.P. (C) No. 17897 of 2009<\/p>\n
                                     5<\/span><\/p>\n
the property to the petitioners.\n<\/p>\n
       9. The respondents have filed a ‘statement’ dated 21.10.10 in the<\/p>\n
said I.A., stating that the property happened to be bid in favour of the<\/p>\n
department on 30.06.09 for Rs. 95.70 lakhs, subject to the interim order<\/p>\n
dated 26.06.2009 passed by this Court with regard to the sale. Taking note<\/p>\n
of the fact that the sale was permitted to be proceeded, subject to further<\/p>\n
orders with regard to the confirmation of sale, as made clear in the interim<\/p>\n
order dated 26.06.2010, the petitioners have come forward stating that they<\/p>\n
are ready to discharge the entire liability as on date, subject to final<\/p>\n
outcome. On considering the grievance projected from the part of the<\/p>\n
petitioners, this Court finds that the sale effected on 30.06.2009 could be<\/p>\n
set aside on clearing the entire liability to the department as on date and<\/p>\n
satisfaction of the liability as above could be subject to the final orders to<\/p>\n
be passed by the third respondent in Ext. P12, which is stated as pending<\/p>\n
before the said respondent.\n<\/p>\n
       10. In the above facts and circumstances, the 4th respondent is<\/p>\n
directed to intimate the petitioners as to the actual liability due from the<\/p>\n
petitioners as on date, within ‘one week’ from today, on which event, it will<\/p>\n
be open for the petitioners to satisfy the said liability, subject to the orders<\/p>\n
to be passed by the 3rd respondent in Ext. P12. On satisfying the liability as<\/p>\n
above, the property shall released and reconveyed to the petitioners<\/p>\n
W.P. (C) No. 17897 of 2009<\/p>\n
                                       6<\/span><\/p>\n
forthwith at their cost and it will be open for the petitioners to deal with the<\/p>\n
properties free from any encumbrances to the Department.<\/p>\n
       11. The third respondent is directed to consider Ext. P12 and pass<\/p>\n
final orders thereon, in accordance with law, after giving an opportunity of<\/p>\n
hearing to the petitioners, as expeditiously as possible, at any rate within<\/p>\n
three months from the date of receipt of a copy of this judgment. The<\/p>\n
petitioners shall produce a copy of this judgment along with a copy of Ext.<\/p>\n
P12 before the third respondent for further steps in this regard.<\/p>\n
       I.A. No. 14611 of 2010<\/p>\n
       In view of the finalization of the Writ Petition as above, no separate<\/p>\n
orders are necessary in the I.A. Hence it is closed.\n<\/p>\n<\/p>\n
                                     P. R. RAMACHANDRA MENON, JUDGE
\nkmd<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court Anto Nitto vs The Chief Commissioner Of Income … on 22 October, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 17897 of 2009(F) 1. ANTO NITTO, S\/O. AND LEGAL HEIR OF … Petitioner 2. ARUN COLUMBUS, S\/O. ANTONITTO, 3. ANUPAMA JOHN, D\/O. ANTONITTO, Vs 1. THE CHIEF COMMISSIONER OF INCOME […]<\/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-156249","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nAnto Nitto vs The Chief Commissioner Of Income ... on 22 October, 2010 - Free Judgements of Supreme Court & 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\/anto-nitto-vs-the-chief-commissioner-of-income-on-22-october-2010-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Anto Nitto vs The Chief Commissioner Of Income ... on 22 October, 2010 - 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