{"id":227683,"date":"2009-11-18T00:00:00","date_gmt":"2009-11-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-chacko-thomas-on-18-november-2009"},"modified":"2014-04-04T00:41:50","modified_gmt":"2014-04-03T19:11:50","slug":"the-commissioner-of-income-tax-vs-chacko-thomas-on-18-november-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-chacko-thomas-on-18-november-2009","title":{"rendered":"The Commissioner Of Income Tax vs Chacko Thomas on 18 November, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs Chacko Thomas on 18 November, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 125 of 2009()\n\n\n1. THE COMMISSIONER OF INCOME TAX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. CHACKO THOMAS,\n                       ...       Respondent\n\n                For Petitioner  :SRI.JOSE JOSEPH, SC, FOR INCOME TAX\n\n                For Respondent  :SRI.T.M.SREEDHARAN\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :18\/11\/2009\n\n O R D E R\n            C.N. RAMACHANDRAN NAIR &amp;\n                   V.K.MOHANAN, JJ.\n          ----------------------------------------\n         I.T.A. Nos.125, 127, 128, 130, 135,\n                   148 &amp; 153 of 2009\n          ----------------------------------------\n          Dated, 18th day of November, 2009\n\n                       JUDGMENT\n<\/pre>\n<p>Ramachandran Nair, J.\n<\/p>\n<\/p>\n<p>     Heard the Standing Counsel appearing for the<\/p>\n<p>appellant and    Sri T.M. Sreedharan appearing for the<\/p>\n<p>respondent.\n<\/p>\n<p>     2. In these batch cases, the question raised by the<\/p>\n<p>appellant is whether the        Tribunal was justified in<\/p>\n<p>cancelling the reassessment made under section 147 of<\/p>\n<p>the I.T.Act as time barred. The alternate question raised<\/p>\n<p>is whether the interest awarded by the Land Acquisition<\/p>\n<p>court in the enhanced      compensation      granted forms<\/p>\n<p>capital gain    which is exempt in this case because the<\/p>\n<p>land acquired is agricultural land outside the urban area.<\/p>\n<p>We notice that the cases pertain to the year 1983-84 to<\/p>\n<p>1989-90.     The Tribunal rightly        held that     the<\/p>\n<p>I.T.A Nos.125\/09 and Co.cases.<br \/>\n<span class=\"hidden_text\">                                 -:2:-<\/span><\/p>\n<p>reassessments are barred by limitation except for 1989-<\/p>\n<p>90. We do not propose to go into the merits of these<\/p>\n<p>cases where the tax amount involved is below one lakh<\/p>\n<p>rupees. The current norms of the Department is not to<\/p>\n<p>file  appeal      to High Court where the amount   of   tax<\/p>\n<p>involved is less than the threshold limit prescribed by the<\/p>\n<p>CBDT. We therefore dismiss all these appeals.<\/p>\n<p>                                C.N.RAMACHANDRAN NAIR<br \/>\n                                         JUDGE<\/p>\n<p>                                       V.K.MOHANAN,<br \/>\n                                         JUDGE<\/p>\n<p>kvm\/-\n<\/p>\n<p>I.T.A Nos.125\/09 and Co.cases.<br \/>\n<span class=\"hidden_text\">                                 -:3:-<\/span><\/p>\n<p>                                          V.K.MOHANAN, J.\n<\/p>\n<\/p>\n<p>                                                O.P.No.\n<\/p>\n<p>                                              JUDGMENT<\/p>\n<p>                                                   Dated:..<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court The Commissioner Of Income Tax vs Chacko Thomas on 18 November, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA.No. 125 of 2009() 1. THE COMMISSIONER OF INCOME TAX, &#8230; Petitioner Vs 1. CHACKO THOMAS, &#8230; Respondent For Petitioner :SRI.JOSE JOSEPH, SC, FOR INCOME TAX For Respondent :SRI.T.M.SREEDHARAN The Hon&#8217;ble MR. [&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-227683","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs Chacko Thomas on 18 November, 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\/the-commissioner-of-income-tax-vs-chacko-thomas-on-18-november-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs Chacko Thomas on 18 November, 2009 - Free Judgements of Supreme Court &amp; 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