ALAPATT BROTHERS, V. DEPUTY COMMISSIONER OF INCOME TAX,

WP(C)/22608/2023

AI Insights

The case involves Alapatt Brothers, represented by its managing partner Sri. Francis Alappat, who filed a writ petition against the Deputy Commissioner of Income Tax, Corporate Circle 1(1), and the Joint Commissioner of Income Tax (CPC), seeking a directive to credit tax refunds as per specific orders (Exts P4 and P6) in a timely manner. The petition was heard by Justice C.S. Dias in the High Court of Kerala. During the proceedings, it was revealed that the refunds had already been processed and credited to the petitioner before the admission of the writ petition, leading to the dismissal of the case as infructuous.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 674438 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 02-08-2023
• Assessment Year: misc
• Other Referred Cases: Tata Projects Limited vs Deputy Commissioner of Income Tax, Faceless Assessment Centre (W.P. 1578/2022)
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: K N SREEKUMARAN; P J ANILKUMAR; N SANTHOSHKUMAR
• Keywords: Income Tax Refund; Infructuous Petition; Rectification Order
• Section: 154

Judgement Text

"1 WP(C) No.22608 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 2ND DAY OF AUGUST 2023 / 11TH SRAVANA, 1945 WP(C) NO. 22608 OF 2023 PETITIONER/S: ALAPATT BROTHERS, XXXIX/582, KARIKKAMURI ROAD., ERNAKULAM. (REPRESENTED BY ITS MANAGING PARTNER SRI. FRANCIS ALAPPAT), PIN - 682011 BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENT/S: 1 DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1)., CENTRAL REVENUE BUILDING., I.S.PRESS ROAD ERNAKULAM, PIN - 682018 2 JOINT COMMISSIONER OF INCOME TAX (CPC), INCOME TAX DEPARTMENT, CENTRALIZED PROCESSING CENTRE, POST BAG NO: 2, BANGALORE, PIN - 560100 3 CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK NEW DELHI, REPRESENTED BY ITS CHAIRMAN, PIN - 110002 4 UNION OF INDIA, MINISTRY OF FINANCE, DIRECT TAXES DEPARTMENT, NEW DELHI- REPRESENTED BY ITS SECRETARY, PIN - 110001 BY ADV CHRISTOPHER ABRAHAM- R1 AND R2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C) No.22608 of 2023 C.S DIAS,J. --------------------------- WP(C) No.22608 of 2023 ----------------------------- Dated this the 2nd day of August, 2023 . JUDGMENT The writ petition is filed to direct the respondents 1 and 2 to credit the refunds as per Exts P4 and P6 orders, in a time bound manner. 2. Heard; Sri.K.N Sreekumaran, the learned counsel appearing for the petitioner and Sri.Christopher Abraham, the learned Standing Counsel appearing for the respondents 1 and 2. 3. Sri.Christopher Abraham, on instructions, submitted that subsequent to the filing of the writ petition, respondents 1 and 2 have effected refunds as 3 WP(C) No.22608 of 2023 per Exts P4 and P6 orders to the petitioner on 25.7.2023. The said submission is recorded. 4. In the light of the above submission, I am of the view that the writ petition has become infructuous. Resultantly, the writ petition is dismissed as infructuous. SD/- sks/2.8.2023 C.S.DIAS, JUDGE 4 WP(C) No.22608 of 2023 APPENDIX OF WP(C) 22608/2023 PETITIONER EXHIBITS Exhibit -P1 TRUE COPY OF THE E-ACKNOWLEDGEMENT DOCUMENT BEARING NUMBER: 500523471280912 DATED 28..09..2012 FOR FILING OF ITR-5 RELATING TO AY-2012-13. Exhibit-P 2 TRUE COPY OF THE E- ACKNOWLEDGEMENT DOCUMENT BEARING NUMBER: 807206831300913 DATED 30..09..2013 FOR FILING OF ITR-5 RELATING TO AY-2013-14. Exhibit-P 3 TRUE COPY OF THE RECTIFICATION PETITION FILED U/S.154 OF THE ACT BEFORE THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR: 2013- 14 DATED 17..11..2022. Exhibit -P4 TRUE COPY OF THE RECTIFICATION ORDER PASSED BY THE 1ST RESPONDENT AGAINST EXT- P3 RECTIFICATION PETITION FOR THE ASSESSMENT YEAR 2013-14 DATED 18..11..2022 Exhibit-P 5 TRUE COPY OF THE RECTIFICATION PETITION FILED U/S.154 OF THE ACT BEFORE THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13 DATED 08..02..2023. Exhibit -P6 TRUE COPY OF THE RECTIFICATION ORDER PASSED BY THE 1ST RESPONDENT AGAINST EXT- P5 RECTIFICATION PETITION FOR THE ASSESSMENT YEAR 2012-13 DATED 13..02..2023 Exhibit-P 7 TRUE COPY OF THE EMAIL DATED 08..02..2023 SENT TO THE 2ND RESPONDENT REQUESTING TO PROCESS THE EXT-P4REFUND ORDER. Exhibit-P 8 TRUE COPY OF THE FOLLOW UP EMAIL DATED 10..03..2023 SENT TO THE 2ND RESPONDENT REQUESTING TO PROCESS THE EXT-P4REFUND ORDER Exhibit-P 9 TRUE COPY OF THE EMAIL DATED 20..03..2023 SENT TO THE 2ND RESPONDENT REQUESTING TO PROCESS THE EXT-P6 REFUND ORDER. 5 WP(C) No.22608 of 2023 Exhibit-P 10 TRUE COPY OF THE COMPLAINT FILED ON THE PORTAL OF (CPGRAMS) CENTRALIZED PUBLIC GRIEVANCE REDRESS AND MONITORING SYSTEM MAINTAINED BY 4TH RESPONDENT IN CONNECTION REFUND AGAINST EXT-P4&P6 ORDERS PASSED BY 1ST RESPONDENT. Exhibit-P 11 TRUE COPY OF THE \"CITIZEN'S CHARTER\" ISSUED BY THE 3RD RESPONDENT, DURING 2014 DATED 29..04..2014 Exhibit-P 12 TRUE COPY OF THE ORDER OF THE HONORABLE BOMBAY HIGH COURT IN TATA PROJECTS LIMITED VS DEPUTY COMMISSIONER OF INCOME TAX, FACELESS ASSESSMENT CENTRE (W.P. 1578/2022 DATED 24..03..2022) [2022(4)TMI1130-BOMBAY HIGH COURT] "