Dr. Kocha Varma and Smt. Usha Varma V. Union of India and Revenue Secretary, Ministry of Finance, Department of Revenue and Principal Chief Commissioner of Income Tax, Kerala Region and Assistant Commissioner of Income Tax and Assessing Officer, Income Tax Department and Shri Narashimha Govindan, M/s. Jayalakshmi

WP(C)/4270/2021

AI Insights

In this case, the petitioners, Dr. Kocha Varma and Smt. Usha Varma, challenged the demand notices issued to them, claiming that the credit for TDS (Tax Deducted at Source) payments was not reflected in their accounts, leading to unjust demands. The respondents, including various officials from the Income Tax Department, acknowledged the oversight and rectified the TDS credits prior to the court's decision. Consequently, the court found that the petitioners' grievances were addressed, and no further action was required, leading to the closure of the writ petition.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 701350 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 24-09-2021
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P R AJITHKUMAR; CHRISTOPHER ABRAHAM; K P SATHEESAN; P MOHANDAS; K SUDHINKUMAR; S K ADHITHYAN; SABU PULLAN; GOKUL SUDHAKARAN
• Assessee Lawyers: V N HARIDAS; SIBY JOSE; K T BOSCO; SAIFUDEEN; SMITHA GOPINATH
• Keywords: Demand notice; Rectification Order; TDS credit

Judgement Text

"WP(C) NO. 4270 OF 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 24TH DAY OF SEPTEMBER 2021 / 2ND ASWINA, 1943 WP(C) NO. 4270 OF 2021 PETITIONERS: 1 DR.KOCHA VARMA AGED 84 YEARS S/O. VTD RAMAN NAMDOODIRI RAJENDRA NIVAS, TRIPUNITHURA, ERNAKULAM 682 301 2 SMT. USHA VARMA AGED 75 YEARS W/O. DR. KOCHA VARMA, RAJENDRA NIVAS, TRIPUNITHURA, ERNAKULAM 682 301 BY ADVS. V.N.HARIDAS SMT.SIBY.P.JOSE SRI.K.T.BOSCO SHRI.SAIFUDEEN T.S SMT.SMITHA GOPINATH RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE ROOM NO. 46, NORTH BLOCK, NEW DELHI 110 001 2 REVENUE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE ROOM NO. 46, NORTH BLOCK, NEW DELHI 110 001 3 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KERALA REGION, 2ND FLOOR, CR BUILDING, I.S PRESS ROAD. ERNAKULAM 682 018 4 ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CR BUILDING, I.S PRESS ROAD, ERNAKULAM 682 018 5 ASSESSING OFFICER, INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX OFFICER, TDS CIRCLE, TDS, ERNAKULAM 682 018 WP(C) NO. 4270 OF 2021 2 6 SHRI NARASHIMHA GOVINDAN, M/S. JAYALAKSHMI, M.G ROAD, ERNAKULAM 682 035 BY ADVS. P.R.AJITH KUMAR, CGC CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT DR.K.P.SATHEESAN (SR.) SRI.P.MOHANDAS (ERNAKULAM) SRI.K.SUDHINKUMAR SRI.S.K.ADHITHYAN SRI.SABU PULLAN SRI.GOKUL D. SUDHAKARAN OTHER PRESENT: ASGI.SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 4270 OF 2021 3 BECHU KURIAN THOMAS, J ................................................ W.P.(C) No.4270 of 2021 …........................................ Dated this the 24 TH day of September, 2021 JUDGMENT Petitioners challenge Exts.P10 and P12 and the consequent demand notices. It was claimed that credit of TDS paid by the petitioners were not credited to their account and as a result of which demands have been made against them under Ext.P10 and Ext.P12 which are not liable to be paid. 2. During the course of the proceedings before this Court, it was submitted by the learned Standing Counsel that the credit of TDS for the first petitioner was already given prior to 13/09/2021 and that of the second petitioner would be given within few days thereafter. A statement has now been filed on WP(C) NO. 4270 OF 2021 4 17/9/2021, by the respondents, stating that the credits of TDS have been given for both petitioners and as on today, no grievance of the petitioner remains as it has been completely settled. An order of rectification is also seen issued by the department on 14/9/2021. For the purpose of completeness paragraph 3 of the statement filed by the respondents is extracted as below: “It is now submitted that the grievance of the petitioners have been fully settled. The assessing officer of the 1st respondent, viz.ITO, International Tax, Kochi has by letter dated 01.09.2021 has reported that credit has now been given for an amount of 12011693 which includes the sum of Rs.11875633 mentioned in the writ petition. Similarly, the assessing officer of the 2nd respondent viz. Income Tax Officer, ward 1(1), Kochi has informed the undersigned that by the rectification order dated 14.09.2021 credit has been given for the balance amount of Rs.11351554 out of the total TDS claim of Rs.11875634 mentioned in the writ petition. Thus as it stands today, the grievance of the petitioners raised in the writ petition is fully settled. It is also submitted that since the 6th respondent had made the payment of the TDS by using a wrong challan meant for residents, the WP(C) NO. 4270 OF 2021 5 computer system did not give full credit to the entire TDS.” In view of the statement filed by the respondents, nothing further survives in this writ petition and the same is closed. Sd/- BECHU KURIAN THOMAS JUDGE AJM WP(C) NO. 4270 OF 2021 6 APPENDIX OF WP(C) 4270/2021 PETITIONER’S EXHIBITS EXHIBIT P1 A TRUE COPY OF THE PAN CARD OF THE 1ST PETITIONER. EXHIBIT P2 A TRUE COPY OF PAN CARD OF THE 2ND PETITIONER. EXHIBIT P3 A TRUE COPY OF THE SALE DEED DATED 30-06-2014 EXHIBIT P4 A TRUE COPY OF THE CHALAN SERIAL NO. 30864 DATED 28-06-2014 EXHIBIT P5 A TRUE COPY OF THE CHALAN SERIAL NO. 30856 DATED 28-06-2014 EXHIBIT P6 A TRUE COPY OF THE TDS CERTIFICATE ISSUED BY THE 6TH RESPONDENT TO THE 1ST PETITIONER IN FORM NO. 16B DATED 05-01-2015 EXHIBIT P7 A TRUE COPY OF THE TDS CERTIFICATE ISSUED BY THE 6TH RESPONDENT TO THE 2ND PETITIONER IN FORM NO. 16B DATED 05-01-2015 EXHIBIT P8 A TRUE COPY OF THE FORM 26AS OF THE 1ST PETITIONER FOR THE ASSESSMENT YEAR 2015-2016 DATED 11-08-2015 EXHIBIT P9 A TRUE COPY OF THE FORM 26AS OF THE 2ND PETITIONER FOR THE ASSESSMENT YEAR 2015-16 DATED 11-08-2015 EXHIBIT P10 DEMAND NOTICE ISSUED TO THE 1ST PETITIONER DATED 28-12-2017 EXHIBIT P11 A TRUE COPY OF THE REPLY SANS ANNEXURES DATED 05-03-2018 SUBMITTED BY THE CHARTERED ACCOUNTANT FOR AND ON BEHALF OF THE 1ST PETITIONER. EXHIBIT P12 ONE OF THE DEMAND NOTICE ISSUED TO WP(C) NO. 4270 OF 2021 7 THE 2ND PETITIONER DATED 27-12-2017 EXHIBIT P13 REPLY DATED 05-03-2018 GIVEN BY THE CHARTERED ACCOUNTANT OF THE 2ND PETITIONER TO THE SAID NOTICE EXHIBIT P14 THESE PROCEEDINGS WERE REPEATED IN SUBSEQUENT YEARS AND ONE OF THE LAST REPLIES GIVEN BY THE 1ST PETITIONER THROUGH HIS CHARTERED ACCOUNTANT DATED 10-02-2020 RESPONDENT’S EXHIBITS: NIL AJM //TRUE COPY// PA TO JUDGE "