K.J.PAULOSE V. INCOME TAX OFFICER

WP(C)/16388/2019

AI Insights

The case involves K.J. Paulose, the petitioner, who sought a writ of mandamus against the Income Tax Department concerning the delay in the payment of interest on a tax refund. The petitioner had received a tax refund of Rs.1,89,584, which covered interest up to 30th June 2018, but sought additional interest up to 02.08.2019. The respondents argued that the cause of action no longer survived due to the payment made. However, the court allowed the petitioner to make a representation for the additional interest, which the respondents are required to consider and decide promptly.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 695595 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 05-08-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: TOMSON EMMANUEL
• Keywords: Income Tax; Interest payment; Tax refund
• Section: 154; 143(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 05TH DAY OF AUGUST 2019 / 14TH SRAVANA, 1941 WP(C).No.16388 OF 2019(W) PETITIONER: K.J.PAULOSE KIZHAKKUMKARA HOUSE, MAMALASSERY P.O., RAMAMANGALAM 686 663, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 INCOME TAX OFFICER WARD-1, MAHIMA TOWERS, THODUPUZHA 685 584. 2 COMMISSIONER OF INCOME TAX (APPEALS)-II, INCOME TAX DEPARTMENT, 28/243, “POORNIMA”, PANAMPILLY NAGAR, KOCHI 682 036 3 JOINT COMMISSIONER OF INCOME TAX, ALUVA RANGE, KAP COMPLEX, PERIYAR NAGAR, ALUVA, KERALA 683 101. 4 CENTRAL BOARD OF DIRECT TAXES, 9TH FLOOR LOK NAYAK BHAVAN, KHAN MARKET, NEW DELHI 110 003, REPRESENTED BY ITS CHAIRPERSON. 5 CHIEF COMMISSIONER OF INCOME TAX, ERNAKULAM COCHIN 682 011. SC SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No.16388 OF 2019(W) JUDGMENT Sri. Tomson T. Emmanuel, the learned counsel for the petitioner, submits that on 02.08.2019 the respondents ordered and paid tax refund amounting to Rs.1,89,584/- (Rupees One lakh eighty nine thousand five hundred and eighty four only). The payment covers the interest payable up to 30th June 2018. The petitioner is entitled to get interest till 02.08.2019. Sri. Tomson T. Emmanuel, therefore requests the Court firstly, not press the writ prayer keeping in view the subsequent developments and secondly, requests the Court to permit the petitioner to represent the 1st respondent for payment of interest from 01.07.2018 till 01.08.2019. Petitioner, if makes a representation, the same may be considered and disposed of within reasonable time. 2. The learned Standing Counsel submits that the cause of action, keeping in view the amount already paid by respondents does not survive. The calculation of interest and payment etc. are the matters for consideration by the 1st respondent. -3- WP(C).No.16388 OF 2019(W) In case of objection on the period which interest is paid, reasonable time is granted for reconsidering the request of petitioner for payment of interest from 01.07.2018 to 1.09.2019. The respective submissions are placed on record. The writ petition is disposed of by this order: a) The payment made on 02.08.2019 is taken note of and part satisfaction is recorded. b) Petitioner is given liberty to represent to 1st respondent for payment of interest for 01.07.2018 till 01.09.2019 by enclosing a copy of this judgment within three weeks from today. c) The representation filed by the petitioner is considered and disposed of expeditiously. No order as to costs. Sd/- S.V.BHATTI JUDGE JS -4- WP(C).No.16388 OF 2019(W) APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF INCOME TAX RETURN FOR AY 2006-07 DATED 1.3.2007 SUBMITTED BEFORE 1ST RESPONDENT ALON WITH COMPUTATION OF STATEMENT OF INCOME AND TDS CERTIFICATE. EXHIBIT P2 TRUE COPY OF ORDER U/S. 154 READ WITH SECTION 143 (1) DATED 14.2.2008 ISSUED BY 1ST RESPONDENT IN REFUNDING A SUM OF RS. 15,710/ONLY FOR AY 2006-07, AGAINST EXT. P1 RETURN SUBMITTED. EXHIBIT P3 TRUE COPY OF APPELLANT ORDER NO. 29/TPA/07-08 DATED 9.5.2018 PASSED BY 2ND RESPONDENT IN APPEAL SUBMITTED AGAINST EXT P2 ORDER. EXHIBIT P4 TRUE COPY OF LETTER DATED 11.6.2018 SUBMITTED BEFORE 1ST RESPONDENT, ALONG WITH COPY OF EXT P3 APPELLATE ORDER FOR MODIFYING EXT P2 ORDER. EXHIBIT P5 TRUE COPY OF MODIFIED ORDER DATED 19.6.2018 ISSUED BY 1ST RESPONDENT, WITHOUT REFUNDING EXCESS REFUNDABLE AMOUNT. EXHIBIT P6 TRUE COPY OF LETTER DATED 19.9.2018 SUBMITTED BEFORE 1ST RESPONDENT, FOR REFUNDING THE EXCESS AMOUNT TOGETHER WITH INTEREST FOR AY 2006-07 EXHIBIT P7 TRUE COPY OF LETTER DATED 24.9.2018 ISSUED BY 1ST RESPONDENT INFORMING DIFFICULTY IN REFUNDING THE EXCESS AMOUNT, AVAILABLE IN EXT. P5 MODIFIED ORDER FOR WANT EXHIBIT P8 TRUE COPY OF LETTER DATED 30.11.2018 SUBMITTED BEFORE 5TH RESPONDENT FOR ISSUING PROPER DIRECTIONS TO RESPONDENT 1 TO 3. -5- WP(C).No.16388 OF 2019(W) EXHIBIT P8 A TRUE COPY OF LETTER DATED 24.1.2019 SUBMITTED BEFORE 5TH RESPONDENT AS REMAINDER TO EXT. P8 REQUEST. RESPONDENTS'S/S EXHIBITS: NIL "