Philo Rajan v. The ITO, Ward-2(4), Thrissur / The Tahsildar, Kothamangalam / The Village Officer, Kottappady
[Citation -2020-LL-0303-34]
| Citation | 2020-LL-0303-34 |
|---|---|
| Appellant Name | Philo Rajan |
| Respondent Name | The ITO, Ward-2(4), Thrissur / The Tahsildar, Kothamangalam / The Village Officer, Kottappady |
| Court | HIGH COURT OF KERALA AT ERNAKULAM |
| Relevant Act | Income-tax |
| Date of Order | 03/03/2020 |
| Judgment | View Judgment |
| Keyword Tags | computation of income • capital gain |
| Bot Summary: | No.6273 OF 2020(H) 2 JUDGMENT The challenge in the present writ petition is Ext.P5 communication dated 20.1.2020 in response to Ext.P2 application submitted by the petitioner intimating the income tax authorities for closing the account kept in the SBI on the premise that the land was sold in February 2017 and she had not been able to buy a home within a reasonable period. Learned Counsel appearing on behalf of the petitioner submitted that though such an application ought not to have been filed petitioner was not properly advised at the best could have claimed the exemption qua the applicablity or non applicability of the capital gain, but her rights are prejudiced on account of the impugned communication Ext.P5, whereby the request made in Ext.P2 has been rejected on the basis of the report of the Village Officer as the nature and character of the property has not been found to be agricultural land. The aforementioned order would be an impediment to the petitioner to claim exemption while filing return for the relevant assessment year. It is also submitted that the impugned decision cannot be said to be erroneous or illegal as it is based on the report of the village officer, and no documents countering the report of the village officer has been placed on record, and urges this Court for the dismissal of the writ petition. Petitioner at the best could have claim exemption of non-applicablity of capital gain by giving detailed reason for computation of income and seeks assessment in accordanc with law. The apprehension of the petitioner as expressed in the present writ petition cannot be ignored for the reason that petitioner is prevented from claiming such exemption in case he choses to file return. In order to have equuitious and interest of justice, I dispose of this writ petition with libety to the petitioner to claim the benefit as sought in Ext.P2 by filing return and in case any such benefit is claimed the income tax authorities will decide the matter without prejudice to Ext.P5, in other wards, the same shall not stand in WP(C). |