K.B.SATHISH V. THE COMMISSIONER OF INCOME TAX

WP(C)/16955/2011

AI Insights

The case involves K.B. Sathish, a contractor, who faced revenue recovery proceedings initiated by the Income Tax authorities, claiming non-payment of tax. Sathish contended that tax had been deducted at source by his clients and that he possessed TDS certificates as proof. However, the Income Tax department's records did not reflect these deductions. Sathish filed a representation (Ext.P4) to the 2nd respondent, the Assistant Commissioner of Income Tax, seeking acknowledgment of these deductions. The High Court of Kerala intervened to ensure that the 2nd respondent addresses Sathish's concerns expeditiously.

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 699434 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-07-2011
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: SANTHEEP ANKARATH; SUMODH NAIR
• Keywords: Contractor; Income Tax; Revenue recovery; TDS
• Section: 143(1); 203

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 13TH JULY 2011 / 22ND ASHADHA 1933 WP(C).No. 16955 of 2011(T) -------------------------------------- PETITIONER: ------------------- K.B.SATHISH, S/O. K.P.BHASKARAN, AGED 49 YEARS, SATHISH ASSOCIATES, 37/304, T.K.ROAD, THRISSUR-680 003. BY ADVS. SRI.SANTHEEP ANKARATH, SRI.SUMODH MADHAVAN NAIR. RESPONDENTS: ------------------------ 1. THE COMMISSIONER OF INCOME TAX, OFFICE OF THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM-695 001. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, S.T.NAGAR, THRISSUR-680 001. R1 & R2 BY SRI.JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.16955/2011-T: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE COMPUTATION OF TOTAL INCOME ALONG WITH THE INDIAN INCOME TAX RETURN ACKNOWLEDGMENT FOR THE FINANCIAL YEAR 2007-08 DD. 02/11/2007. EXT.P.2.A: COPY OF THE FORM 16A CERTIFICATE OF DEDUCTION OF TAX AT SOURCE UNDER SECTION 203 OF THE INCOME TAX ACT DTD. 12/12/2006. EXT.P.2.B: COPY OF THE FORM 16A CERTIFICATE OF DEDUCTION OF TAX AT SOURCE UNDER SECTION 203 OF THE INCOME TAX ACT DTD. 31/07/2007. EXT.P.2.C: COPY OF THE FORM 16A CERTIFICATE OF DEDUCTION OF TAX AT SOURCE UNDER SECTION 203 OF THE INCOME TAX ACT DTD. 30/03/2007. EXT.P.2.D: COPY OF THE FORM 16A CERTIFICATE OF DEDUCTION OF TAX AT SOURCE UNDER SECTION 203 OF THE INCOME TX ACT DTD. 02/01/2007. EXT.P.2.E: COPY OF THE FORM 16A CERTIFICATE OF DEDUCTION OF TAX AT SOURCE UNDER SECTION 203 OF THE INCOME TAX ACT DTD. 08/06/2007. EXT.P.2.F: COPY OF THE FORM 16A CERTIFICATE OF DEDUCTION OF TAX AT SOURCE UNDER SECTION 203 OF THE INCOME TAX ACT DTD. 12/09/2006. EXT.P.2.G: COPY OF THE FORM 16A CERTIFICATE OF DEDUCTION OF TX AT SOURCE UNDER SECTION 203 OF THE INCOME TAX ACT DTD. 18/04/2007. EXT.P.3: COPY OF THE NOTICE DTD. 16/03/2009 ISSUED BY THE R.2. UNDER SECTION 143 (1) OF THE INCOME TAX ACT, 1961 TO THE PETITIONER. EXT.P.4: COPY OF THE RECTIFICATION APPLICATION DTD. 20/04/2009 SUBMITTED BY THE PETITIONER BEFORE THE R.2. EXT.P.5: COPY OF THE REMINDER DTD. 05/06/2009 FROM THE PETITIONER TO THE R.2. EXT.P.6: COPY OF THE REMINDER DTD. 09/02/2010 FROM THE PETITIONER TO THE R.2. EXT.P.7: COPY OF THE INCOME TAX REFUND ORDER ADVICE ASSESSMENT YEAR 2007- 08 EVIDENCING DEDUCTION OF AMOUNT. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S.SIRI JAGAN, J. ================== W.P.(C).No. 16955 of 2011 ================== Dated this the 13th day of July, 2011 J U D G M E N T The petitioner is a contractor. According to him, from the amounts paid by persons, who have awarded contracts to the petitioner, had deducted income tax at source from amounts due to the petitioner and only balance has been paid to the petitioner. The petitioner has got TDS certificates in respect of the same also. But the Income Tax authorities take the stand that their records do not reveal any such payment. Now revenue recovery proceedings have been initiated against the petitioner for recovery of the tax amount, which, according to the petitioner, he has already paid by deduction at source. In respect thereof, the petitioner has filed Ext.P4 representation before the 2nd respondent. The petitioner seeks a direction to the 2nd respondent to consider and pass orders on Ext.P4 expeditiously. Having heard the learned standing counsel for the Income Tax Department also, I dispose of this writ petition with a direction to the 2nd respondent to consider and pass orders on Ext.P4, as expeditiously as possible, at any rate, within two months from the date of receipt of a certified copy of this judgment. Till orders are passed on Ext.P4, recovery proceedings shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2 "