IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON MONDAY, THE 9^TH DAY OF SEPTEMBER 2024 / 18TH BHADRA, 1946 WP(C) NO. 5632 OF 2017 PETITIONER:

SMT.CHANDRA BALAKRISHNAN, AGED 68 YEARS, W/O K.BALAKRISHNAN, “MURUGA NIVAS”, KORANDATTIL LANE, SHORANUR ROAD, THRISSUR-680 001.

BY ADVS.

SRI.T.M.SREEDHARAN (SR.)

SMT.DIVYA RAVINDRAN SMT.MERLIN MANSY SRI.V.P.NARAYANAN RESPONDENTS:

1 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682018.

2 THE ASSISTANT COMMISSIONER OF INCOME TAX INVESTIGATION CIRCLE-1, DIVISION-1, THRISSUR-680001.

3 THE ADDITIONAL/JOINT COMMISSIONER OF INCOME TAX NON-CORPORATE RANGE, THRISSUR-680 001.

BY ADVS.

SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)

SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

HARISANKAR V. MENON, J.

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WP(C)No.5632 of 2017 --------------------------------------------

Dated this the day of 9th September 2024

JUDGMENT

The petitioner, an assessee under the provisions of the Income Tax Act, 1961, (hereinafter referred to as the ‘Act’ for Short) h