DR.K.C.MAMMEN V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/5764/2007

AI Insights

The case involves Dr. K.C. Mammen, the petitioner, who was assessed for gift tax for the year 1991-92. Initially, the assessment order was contested and led to several appeals, including a significant judgment by the High Court in 2004, which favored the petitioner. Following this, the Income Tax Appellate Tribunal issued a consequential order in 2005, entitling the petitioner to a substantial tax refund. Despite multiple reminders, the assessing authority did not issue the refund, prompting the filing of this writ petition. However, by the time of the hearing, the refund had been issued, albeit under protest due to dissatisfaction with the refund amount, leading to a pending rectification application.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 699270 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-02-2014
• Assessment Year: misc
• Laws Referred To: G.T.Act, 1958
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P K R M MENON; GEORGE K GEORGE; JOSE JOSEPH
• Assessee Lawyers: RAMESH JOHN
• Keywords: Assessment Order; Gift Tax; High Court Judgment; Income tax appellate tribunal; Refund
• Section: 26(6)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 13TH DAY OF FEBRUARY 2014/24TH MAGHA, 1935 WP(C).No. 5764 of 2007 (J) --------------------------- PETITIONER(S): -------------------------- DR.K.C.MAMMEN, MOUNT WARDHA, KOTTAYAM. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): ---------------------------- THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE I, KOTTAYAM. R, BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) R, BY ADV. SRI.GEORGE K. GEORGE, SC FOR IT R,R1 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13-02-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER DATED 21.12.1994. EXT.P2: COPY OF THE JUDGMENT DATED 5.4.2004. EXT.P3: COPY OF THE TRIBUNAL ORDER U/S 26(6) OF G.T.ACT, 1958, DATED 13.5.2005. EXT.P4: COPY OF THE CHALAN NO.17 DATED 17.7.1995. EXT.P5: COPY OF THE LETTER DATED 22.02.2006. EXT.P6: COPY OF THE REMINDER LETTER DATED 12.10.2006. EXT.P7: COPY OF THE LETTER NO.87/2007 DATED 23.01.2007. EXT.P8: COPY OF THE LETTER NO.88/2007 DATED 23.01.2007. EXT.P9: COPY OF THE LETTER NO.166/2007 DATED 12.2.2007. //TRUE COPY// P.A. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.5764 OF 2007 (J) ----------------------------------- Dated this the 13th day of February, 2014 J U D G M E N T The petitioner was assessed to gift tax for the assessment year 1991-92 as per Ext.P1 order. Aggrieved by the said order, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals). But the Commissioner of Income Tax dismissed the said appeal by order dated 30.09.1994. The petitioner carried the matter further in appeal before the Income Tax Appellate Tribunal, which also dismissed the appeal vide its order dated 22.09.1998. Thereafter, the matter reached this court through a reference application filed before the Tribunal. This court vide judgment dated 05.04.2004 in I.T.R.No.282/1999 answered the question referred in favour of the petitioner/assessee. The judgment of the High Court is produced as Ext.P2 in the writ petition. 2. Pursuant to Ext.P2 judgment of this court, the Appellate Tribunal passed consequential order which is produced as Ext.P3 in W.P.(C).NO.5764/2007 2 the writ petition. By virtue of Ext.P3 order, the petitioner stood entitled to get substantial amount by way of refund of tax paid in excess. The petitioner would submit that despite numerous reminders sent to the respondent - Income Tax authority, no consequential order was passed by the assessing authority to give effect to the order of the Appellate Tribunal. This resulted in the petitioner not getting the refund that became due consequent to the orders of the tribunal. The writ petition was filed seeking direction to the respondent to give effect to the orders of the Tribunal expeditiously and to grant the refund due to the petitioner with interests thereon. 3. When the matter was taken up for hearing today, it is submitted by Adv.Sri.Ramesh Cherian John on behalf of the petitioner that the assessing officer has since passed an order dated 27.02.2007 sanctioning a refund of Rs.2,44,266/-. He further points out that aggrieved by the computation of the refund, in the order dated 27.02.2007, he has filed a rectification application before the said authority which is stated to be pending. In this view of the matter, since the petitioner has already received the refund amount of Rs.2,44,266/-, under protest, pursuant to the order dated 27.02.2007 W.P.(C).NO.5764/2007 3 of the assessing officer, nothing further remains in this writ petition, and, accordingly, the writ petition is hereby closed. A.K.JAYASANKARAN NAMBIAR JUDGE prp "