K.SIVARAJAN V. THE INCOME TAX OFFICER,WARD-1(4),TRIVAND

WP(C)/26659/2006

AI Insights

The case revolves around a dispute concerning the eligibility of the petitioner, K. Sivarajan, for a refund related to the assessment year 1993-94 under section 238(1) of the Income Tax Act, 1961. The petitioner, who was the managing partner of a firm that ceased operations on January 31, 1993, filed a return showing an income of Rs. 1,87,311 for the said assessment year. The income tax paid by the firm was not credited during the assessment, leading the petitioner to file a petition (Ext. P4) claiming a refund. Despite the passage of nearly six years without a response from the Income Tax Department, the court directed the department to address the refund claim promptly.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 755920 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 26-06-2012
• Assessment Year: misc
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: P BALACHANDRAN; PREETHA NAIR
• Keywords: Assessment year 1993-94; Income Tax Refund; Kar Vivad Samadhan Scheme, 1998
• Section: 238(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 26TH DAY OF JUNE 2012/5TH ASHADHA 1934 WP(C).No. 26659 of 2006 (W) ---------------------------------------- PETITIONER: ------------------- K.SIVARAJAN, \"KARTHIKA\", NEAR SUB-TREASURY, VARKALA TRIVANDRUM. BY SRI.P.BALACHANDRAN, SENIOR ADVOCATE, ADVS. SMT.PREETHA S.NAIR. RESPONDENT: ---------------------- THE INCOME TAX OFFICER, WARD-1(4), TRIVANDRUM. BY SRI.JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26-06-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.26659/2006-W: APPENDIX PETITIONER'S EXHIBITS: EXT.P.1: COPY OF THE ASSESSMENT ORDER DTD. 30/03/98. EXT.P.2: COPY OF THE LETTR BY THE PETITIONER TO THE INCOME TAX OFFICER, TRIVANDRUM DTD. 20/03/2000. EXT.P.3: COPY OF THE DIRECTION TO THE CHIEF COMMISSIONER OF INCOME TAX FROM THE CENTRAL BOARD OF DIRECT TAXES DTD. 19/05/04. EXT.P.4: LETTER BY THE PETITIONER TO THE INCOME TAX OFFICER, TRIVANDRUM DTD. 16/12/05. EXT.P.5: COPY OF THE LETTER FROM THE OFFICE OF THE COMMISSIONER OF INCOME TAX, TRIVANDRUM DTD. 04/07/06 EXT.P.6: COPY OF THE LETTER BY THE PETITIONER TO THE ASSISTANT COMMISSIONER OF INCOME TAX, TRIVANDRUM DTD. 10/07/06. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P(C) No. 26659 of 2006 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 26th day of June, 2012 JUDGMENT The issue is with regard to the eligibility of the petitioner to have refund in respect of the assessment years 1993 - '94 u/s 238 (1) of the Income Tax Act 1961. 2. The case of the petitioner who was the managing partner of the particular firm is that, the business of the firm was stopped on 31st January, 1993 and that the petitioner had filed return showing the income as Rs. 1,87,311/- for the assessment year 1993 - '94 being the working partner of the firm. The assessment was completed treating the entire income of the partnership at the hands of the petitioner. In the meanwhile, the petitioner availing the benefit under 'Kar Vivad Samadhan Scheme 1998' and satisfied the entire liability under the Scheme. The firm had paid Rs. 4,65,000/- as income tax for the assessment year 1993 - '94, which however was not given credit to, while completing the W.P.(C) No. 26659 of 2006 : 2 : assessment, which made the petitioner to file Ext. P4 petition claiming refund. In the meanwhile, the Commissioner of Income Tax issued Ext. P5 communication dated 04.05.2000 demanding balance sum of Rs. 1,58,742/- as the outstanding amount payable under the KVSS 1998. On receipt of said communication, the petitioner submitted Ext. P6 reply dated 10.07.2006, pointing out that the said liability was satisfied by the petitioner; the particulars of which were given therein, referring to the remittance made through the UTI Bank, Trivandrum branch on 10.07.2006. The remaining issue is with regard to the claim for refund as sought for vide, Ext. P4. 3. Despite lapse of nearly six years, no counter affidavit has been filed from the part of the respondent. The fate of Ext. P4 claim put forth by the petitioner is also not known. 4. After considering the available materials on record and also hearing the learned standing counsel for the department, the writ petition is disposed of, directing the respondent to finalize Ext. P4, if the same is still pending, W.P.(C) No. 26659 of 2006 : 3 : passing appropriate orders in accordance with law and effect the refund, if the petitioner is eligible for the same. The proceedings as above shall finalized as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment. sd/ P. R. RAMACHANDRA MENON, (JUDGE) kmd "