K.G.ANDREW JOSE V. THE COMMISSIONER OF INCOME TAX-II

WP(C)/17856/2012

AI Insights

The case revolves around a dispute concerning the distribution of TDS deducted from compensation payments for land acquisition. The land belonged to three brothers, including the original writ petitioners, K.G. Andrew Jose and K.G. Johnson. Compensation was paid to K.G. Johnson, who was the power of attorney holder, and the TDS was credited to his account. However, the other brothers also received their shares through appeals, leaving an amount of 1,50,986/- in K.G. Johnson's account, which was contested. The court's decision focused on correcting the credit of TDS to reflect the rightful entitlement of K.G. Andrew Jose, despite his passing, as his legal heirs were the petitioners.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 755387 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 01-11-2017
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: P BALAKRISHNAN; MOHAN PULIKKAL; T GEORGE; K S MENON
• Keywords: Compensation payment; Income Tax Department; Land Acquisition; Power of attorney; TDS refund

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 1ST DAY OF NOVEMBER 2017/10TH KARTHIKA, 1939 WP(C).No.17856 of 2012 (F) ---------------------------- PETITIONERS: ----------- 1. K.G.ANDREW JOSE, HOUSE NO 13/538, KANDAYIKODAN HOSUE, V.P.ROAD, HOSPITAL JUNCTION, NArAKKAL-682 505 2. K.G.JOHNSON, HOUSE NO 14/1531.KANDAYIKODAN HOUSE, EAST OF L.F.CHURCH, KALOOR, KOCHI-682 017 Addl. 3. CICILY JOSE, W/O LATE K.G.ANDREW JOSE, KANDAIKODAN HOUSE, NARAKKAL PO, KOCHI-682 505. Addl. 4. JOEMON GABRIEL, S/O K.G.ANDREW JOSE, KANDAIKODAN HOUSE, NARAKKAL PO, KOCHI-682 505. Addl. 5. CIJI MARIA JOSE, D/O K.G.ANDREW JOSE, KANDAIKODAN HOUSE, NARAKKAL PO, KOCHI-682 505. BY ADVS.SRI.P.BALAKRISHNAN (E) SRI.MOHAN PULIKKAL SRI.T.JOHN GEORGE SRI.K.S.MENON RESPONDENTS: ----------- 1. THE COMMISSIONER OF INCOME TAX-II O/O.THE COMMISSIONER OF INCOME TAX II, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682 018 2. THE INCOME TAX OFFICER, WARD NO 3(4), KOCHI. 3. THE INCOME TAX OFFICER, WARD NO 3(2), KOCHI. R1 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01-11-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: :2: WP(C).No.17856 of 2012 APPENDIX PETITIONER(S) EXHIBITS : EXT.P1:- TRUE COPY OF THE POWER OF ATTORNEY DTD 2/9/2006 EXT.P2:- TRUE COPY OF THE WORKSHEET ISSUED BY THE NATIONAL HIGHWAY AUTHORITY OF INDIA EXT.P3:- TRUE COPY OF THE TDS CERTIFICATE IN FORM 16 A DTD 21/4/2008 ISSUED TO THE 2ND PETITIONER. EXT.P4:- TRUE COPY OF ACKNOWLEDGEMENT FOR THE RETURN FILED BY THE IST PETITIONER. EXT.P5:- TRUE COPY FO THE ACKNOWLEDGMENT FOR THE INCOME TAX RETURN ALOGN WITH CCOMPUTATION SHEET FILED BY THE 2ND PETITIONER FOR THE ASSESSMENT YEAR-2008-09 EXT.P6:- TRUE COPY OF THE INTIMATION DTD 26/3/2010 FROM THE 2ND RESPONDENT TO THE IST PETITIONER. EXT.P7:- TRUE COPY OF THE INTIMATION DTD 27/4/2009 FROM THE 2ND RESPONDENT TO THE 2ND PETITIONER EXT.P8:- TRUE COPY OF THE ACKNOWLEDGEMENT FOR THE REVISED RETURN FILED BY THE 2ND PETITIONER TO THE 3RD RESPONDENT. EXT.P9:- TRUE COPY OF THE INTIMANTION DTD 12/8/2010 OF THE 3RD RESPONDENT TO THE 2ND PETITIONER. EXT.P10:- TRUE COPYOF THE REVISION PETITION FILED BY THE IST PETITIONER BEFORE THE IST RESPONDENT. EXT.P11:- TRUE COPY OF THE REVISION PETITION FILED BY THE 2ND PETITIOENR BEFORE THE IST RESPODNENT. EXT.P12:- TRUE COPY OF THE ORDER DTD 26/3/2012 ISSUED BY THE IST RESPONDENT TO THE IST PETITIONER. EXT.P13:- TRUE COPY OF THE ORDER DTD 26/3/2012 ISSUED BY THE IST RESPONDENT TO THE 2ND PETITIONER. ESPONDENTS' EXHIBITS : NIL //True Copy// P.A. to Judge ss A. MUHAMED MUSTAQUE, J ------------------------------------------------------------ Writ Petition (Civil) No.17856 of 2012 -------------------------------------------------------- Dated this the 1st day of November, 2017 JUDGMENT This writ petition was originally filed by K.G.Andrew Jose along with K.G.Johnson. Andrew Jose is no more and his legal heirs were impleaded as additional petitioners. Short issue in the writ petition as to the claim of the petitioner for refund of 1/3rd share of 1,50,986/-, ₹ out of TDS of 4,52,958/- deducted by the National Authority, while ₹ effecting payment of compensation for acquiring a land belonging to them. Admittedly, the land acquired belongs to three brothers including the original writ petitioners. Compensation was paid to second petitioner as a power of attorney holder. While effecting TDS, the details of the PAN belong to the second petitioner was alone furnished. Therefore, TDS was remitted in the account of the second petitioner. TDS credit thus was given to the second petitioner. The second petitioner filed return and only claimed refund of his share of being 1/3rd calculated at 1,50,986/-. Accordingly a refund was given ₹ to him. The other brother got refund through an appeal in a scrutiny assessment, so what requirs is that there is 1,50,986/- stands in the ₹ credit of the second petitioner being the TDS deducted. It is also to be noted that the second petitioner was the power of attorney holder. In Writ Petition (Civil) No.17856 of 2012 2 such situation, the Income Tax Department ought to have find that, Andrew Jose alone was entitled for the TDS, that was deducted. In such circumstances, this court is of the view that, the intimation (Ext.P6) has to be revised after giving credit of the TDS deducted. Therefore the second respondent is directed to revise Ext.P6, after giving due credit to 1,50,986/- stands in the name of the second ₹ petitioner. The writ petition is disposed of accordingly. The needful shall be done within a period of two months. Sd/- (A. MUHAMED MUSTAQUE, Judge) //True Copy// P.A. to Judge ss "