IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN THURSDAY, THE 9TH JUNE 2011 / 19TH JYAISHTA 1933 WA.No. 691 of 2011() -------------------- AGAINST THE JUDGEMENT IN WPC.32440/2010 Dated 22/10/2010 .................... APPELLANTS/RESPONDENTS ------------------------- 1. THE COMMISSIONER OF INCOME TAX(TDS), OFFICE OF 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.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENTS/PETITIONERS -------------------------- 1. THANKACHAN, AGED 38, S/O.POULOSE, ACHANDI HOUSE, OKKAL, MATTOOR-683574. 2. MADHAVAN NAIR, AGED 74, S/O.PADMANABHAN PILLAI, MANAKKATTU HOUSE, OKKAL, MATTOOR-683574. 3. M.P.GOPINATHAN NAIR, AGED 68, S/O.PADMANABHAN PILLAI, MANAKKATTU HOUSE, OKKAL, MATTOOR-683574. 4. A.D.CHACKO, S/O.DEVASSY, ACHANDY HOUSE, OKKAL, CHELAMATTOM. 5. SALIM, S/O.ABDUL RAHIMAN, NEDUGATTKUDI HOUSE, OKKAL, CHELAMATTOM. 6. VEERAVU, S/O.KOCHAHAMMED, NEDUGATTKUDI HOUSE, OKKAL, CHELAMATTOM. 7. C.O.VARGHESE, S/O.OUSEPH, CHEPPALA HOUSE, OKKAL, CHELAMATTOM. 8. THOMAS, S/O.DEVASSY, CHEPPALA HOUSE, OKKAL, CHELAMATTOM. 9. GEORGE, S/O.DEVASSY, CHEPPALA HOUSE, OKKAL, CHELAMATTOM. 10. KALIKUTTY, W/O.CHATHAN AYYAPPAN, UNDAPPILLY HOUSE, OKKAL, CHELAMATTOM. 11. PAUL, S/O.CHACKO, PARAKKANDOM HOUSE, OKKAL, CHELAMATTOM. 12. RAJEEV, S/O.SUDHAKARAN, THOPPIL HOUSE, OKKAL, CHELAMATTOM. 13. K.O.JOSEPH, S/O.OUSEPH MANIKKATHU HOUSE, OKKAL, CHELAMATTOM. 14. MATHEW, S/O.OUSEPH, MANIKKATHU HOUSE, OKKAL, CHELAMATTOM. 15. ANNAM, W/O.OUSEPH, KOONTHAN HOUSE, OKKAL, CHELAMATTOM. 16. T.S.ASHOKAN, S/O.SREEDHARAN, THOPPIL HOUSE, THANNIPUZHA, OKKAL, 683574. 17. SAJEEV, S/O.SREEDHARAN, THOPPIL HOUSE, THANNIPUZHA, OKKAL, 683574. 18. SANTHOSH KUMAR, S/O.GANGADHARAN, THOPPIL HOUSE, THANNIPUZHA, OKKAL, 683574. 19. DEVARAJAN, S/O.KUMARAN, THOPPIL HOUSE, THANNIPPUZHA, OKKAL, 683574. 20. OUSEPH, S/O.OUSEPH, MANIKKATHAN HOUSE, OKKAL, CHELAMATTOM, 683574. 21. SHIJO, S/O.VARGHESE, NAMBIYATTUKUDI HOUSE, OKKAL, CHELAMATTOM, 683574. 22. SANJO, S/O.VARGHESE, NAMBIYATTUKUDI HOUSE, OKKAL, CHELAMATTOM, 683574. 23. MOHANAN, S/O.SUBRAMANIAN, KAVISSERY HOUSE, OKKAL, CHELAMATTOM, 683574. 24. SUDHAKARAN, S/O.VELAYUDHAN, PULIKKAKUDY HOUSE, PALLARIMANGALAM, OKKAL-683574. 25. VARIJAKSHAN NAIR, S/O.DIVAKARAN PILLAI, PERUMTHOTTATHIL HOUSE, OKKAL--683574. 26. SHIBU K.JOSE, KOONATHAN HOUSE, OKKAL, MATTOOR-683574. 27. SHEEBA BABY, CHIRAKKAL HOUSE, OKKAL, MATTOOR-683574. 28. ROY, KALARIKKAL HOUSE, OKKAL, MATTOOR-683574. 29. M.V.VARGHESE, S/O.VARKEY, MANIKKYATH HOUSE, OKKAL, MATTOOR-683574. 30. PREEMJI, S/O.VASUDEVAN, THOPPIL HOUSE, OKKAL, CHALAMATTOM, 683574. 31. M.K.GOPINATHAN, MANEELI HOUSE, OKKAL, CHALAMATTOM, 683574. 32. SUBRAMANIYAN, S/O.AYYAPPAN, KIZHAKKANBRATHGKUDY, OKKAL, CHALAMATTOM, 683574. 33. ALI KUNJU, S/O.IBRAHIM, NEDUNGATTUKUDY HOUISE, OKKAL, CHALAMATTOM, 683574. 34. TD. LAJI, S/O.DATHAN, IRUPPUMKARAYIL PATTATHIL, THRIKODITHANA, CHANGANASSERY. 35. HARIHARANM, S/O.KESAVAN, MUTHALANGA HOUSE, OKKAL, CHALAMATTOM, 683574. 36. SUKUMARI, W/O.PRABHAKARAN, KIZHAKKEKUDY, CHELAMATTOM KARA, CHALAMATTOM, 683574. 37. AYYAPPAN, S/O.NARAYANAN, KIZHAKEKUDY, CHELAMATTOM KARA, CHALAMATTOM, 683574. 38. PRATHAPAN, S/O.KRISHNAN, T.P.2390, THJARAMILLATH, OKKAL, MATTOOR-683574. 39. THE DISTRICT COLLECTOR, COLLECTORATE, KAKKANADU, ERNAKULAM-682030. 40. THE SPECIAL TAHSILDAR (LA), RAILWAYS, PERUMBAVOOR-683542. 41. DEPUTY CHIEF ENGINEER, CONSTRUCTION DEPARTMENT, SOUTHERN RAILWAY, ERNAKULAM-682016. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 09/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... Writ Appeal No.691 of 2011 .................................................................... Dated this the 9th day of June, 2011. JUDGMENT Ramachandran Nair, J. The question raised is squarely covered against the Revenue by Division Bench judgment of this court in INFOPARK KERALA VS. ASST. COMMISSIONER OF INCOME TAX reported in 2008(4) KLT 782. Following the said judgment we dismiss the Writ Appeal. Sd/- C.N.RAMACHANDRAN NAIR Judge Sd/- P.S.GOPINATHAN Judge True copy P.S. to Judge pms