R. MANOHARAN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The prayer in the writ petition is for a writ of certiorari to call for the records of the respondent in PAN.No. AVBPM 1727E dated 24.03.2010 for the assessment year 2007-2008 and quash the same.

(2.) The petitioner had filed Income Tax return for the assessment year 2007-08 on 30.03.2009. In fact, the petitioner had filed a Nil Return from the point of view of Income Tax assessment for the said financial year, ie the year ended on 31.03.2007. Thereafter, the petitioner realised that even though he had filed a Nil return, since he had omitted to say under which head or under which provision, he claimed exemption for paying income tax for the amount received from Land Acquisition Authorities for the acquisition of his land as additional compensation amount under Sec. 24 of the Land Acquisition Act.

(3.) According to the petitioner, since the interest is received under Sec. 28 of the Land Acquisition Act for the additional compensation, the same is also part of the additional compensation like solatium, etc., and such interest for additional compensation since become part of the compensation is exempted from income tax assessment, in view of the law declared by the Honourable Apex Court in the judgment made in (2009) 315 ITR 1 (SC) in the matter of Commissioner of Income Tax Vs. Ghanshyam (HUF). This omission on the part of the petitioner to make a mention at the return itself for making a claim for exemption for the said amount for the interest received by the petitioner for the enhanced compensation was subsequently noticed and therefore, the petitioner had given a detailed representation on 15.02010 to the respondent, wherein, he had stated that his income received from Land Acquisition Authorities is interest for the additional compensation, since has to be exempted, in view of the law declared by the Honourable Apex Court in the judgment referred above, since such a claim was not expressly requested for by the assessee in the return itself.