IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.J.CHELAMESWAR & THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN MONDAY, THE 16TH AUGUST 2010 / 25TH SRAVANA 1932 WA.No. 1362 of 2010 ----------------------- AGAINST THE JUDGEMENT IN WPC.10691/2010 DATED 6.4.2010 .................... APPELLANTS/RESPONDENTS 3 & 4: --------------------------------------- 1. THE COMMISSIONER OF INCOME TAX (TDS) O/O.THE COMMISSIONER OF INCOME TAX , KOCHI C.R.BUILDING, IS PRESS ROAD, KOCHI. 2. INCOME TAX OFFICER(TDS) OFFICE OF THE COMMISSIONER OF INCOME TAX , KOCHI C.R.BUILDING, IS PRESS ROAD, KOCHI. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENTS/PETITIONERS & RESPONDENTS 1,2 & 5: -------------------------------------------------------------- 1. K.C.JOSEPH, S/O.CHAKURYA, AGED 75,KUDIYIRIPPIL (H) MATTOOR, KALADY P.O.,ERNAKULAM - 683574. 2. CHACKOCHAN.K.A.,S/O.LATE CHACKO, AGED 44, CHIRAMELKUDIYIRIPPIL(H) MATTOOR,KALADY P.O.,ERNAKLAM - 683574. 3. JOHNSON CHACKO, S/O.LATE CHACKO, AGED 44, CHIRAMELKUDIYIRIPPIL (H) MATTOOR, KALADY P.O.,ERNAKULAM DISTRICT-683574. 4. THE DISTRICT COLLECTOR, COLLECTORATE, KAKKANADU, ERNAKULAM. WA NO.1362 OF 2010 - 2 5. THE SPECIAL TAHSILDAR (L.A) RAILWAYS, PERUMBAVOOR. 6. DEPUTY CHIEF ENGINEER, CONSTRUCTION DEPARTMENT, SOUTHERN RAILWAY, ERNAKULAM. R1 TO R3 BY ADV.SRI.JIJO JOSEPH R4 & R5 BY GOVERNMENT PLEADER SRI.K.P.PRADEEP R6 BY STANDING COUNSEL SRI.N.B.SUNILNATH THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 16/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.Chelameswar, C.J. & P.N.Ravindran, J. ------------------------------------------ W.A. No.1362 of 2010 ------------------------------------------ Dated this the 16th day of August, 2010 JUDGMENT J.Chelameswar, C.J. This writ appeal arises out of a judgment dated 6th April, 2010 in W.P.(C) No.10691 of 2010. By the said judgment, the writ petition filed by respondents 1 to 3 herein was disposed of with certain directions in the light of the judgment of the Supreme Court reported in Inforpark, Kerala v. Asst. Commissioner of Income Tax (2008 (4) KLT 782). 2. When the matter was taken up today it was brought to our notice that earlier this Court dismissed W.A.No.2243 of 2008 on 8th January, 2009 wherein the same question as the one raised in the instant appeal was involved. In the circumstances, we are of the opinion that the instant writ appeal also requires to be dismissed at the admission stage following the abovementioned judgment in W.A.No.2243 of 2008. W.A. No.1362 of 2010 - 2 - This writ appeal is accordingly dismissed at the admission stage. J.Chelameswar, Chief Justice P.N.Ravindran, Judge vns