M. RAJAN V. INCOME TAX OFFICER,

WP(C)/13874/2017

AI Insights

The case involves M. Rajan of Alankar Textiles, who petitioned the Kerala High Court seeking a refund of Rs.1,13,586/- from the Income Tax Officer, Ward-1, Kannur, for the assessment year 2008-09. The amount represented the balance of a total of Rs.3,04,468/- that was deposited to the credit of the petitioner by the 3rd respondent, M/s. Atlantic Fabrics, through TDS. The 1st respondent had initially raised objections to the refund on the grounds that the 3rd respondent had not uploaded the necessary details on the web portal. However, it was later confirmed that the details had been uploaded, leading to the court's decision in favor of the petitioner.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 699215 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-11-2017
• Assessment Year: misc
• Other Referred Cases: WPC NO.14424/2016
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SREELAL WARRIER; P B KRISHNAN; P M NEELAKANDAN; P B SUBRAMANYAN; SABU GEORGE; S N NITHIN
• Assessee Lawyers: S RAJ
• Keywords: Assessment Year 2008-09; Income Tax Refund; TDS

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY , THE 9TH DAY OF NOVEMBER 2017/18TH KARTHIKA, 1939 WP(C).No. 13874 of 2017 (H) ---------------------------- PETITIONER(S): ----------------------- M. RAJAN, ALANKAR TEXTILES, CHALAD, KANNUR -670 014. BY ADV. SRI.S.ARUN RAJ. RESPONDENT(S): ------------------------- 1. INCOME TAX OFFICER, WARD-1, KANNUR- 670 006. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, MANACHIRA, CALICUT- 673 001. 3. M/S.ATLANTIC FABRICS, 1658 & 1659, AMARAVATHY NAGAR, ANDANKOVIL POST, KARUR DISTRICT, TAMIL NADU- 639 002. R1 & R2 BY SREELAL N. WARRIER, SC. R3 BY ADVS. SRI.P.B.KRISHNAN, SRI.P.M.NEELAKANDAN, SRI.P.B.SUBRAMANYAN, SRI.SABU GEORGE, SRI.S.NITHIN (ANCHAL). THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09-11-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 13874 of 2017 (H) APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1 TRUE COPY OF FORM NO.16A ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT FOR THE AY 2008-09. EXHIBIT P2 TRUE COPY OF THE JUDGMENT DATED 04/10/2016 PASSED BY THIS HONOURABLE COURT IN WPC NO.14424/2016. EXHIBIT P3 TRUE COPY OF THE LETTER DATED 25/11/2016 ISSUED TO THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE LETTER DATED 15/12/2016 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF THE LETTER DATED 21/02/2017 ISSUED BY THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P6 TRUE COPY OF THE LETTER DATED 15/03/2017 ISSUED TO THE 3RD RESPONDENT BY THE PETITIONER. RESPONDENT'S EXHIBITS:- EXT.R3A COPY OF THE REVISED TDS CERTIFICATE DATED 26/09/2017 BEARING NUMBER VCBTAVB. EXT.R3B COPY OF THE REVISED TDS CERTIFICATE DATED 26/09/2017 BEARING NUMBER VCBTSCB. EXT.R3C COPY OF THE LETTER DATED 05/10/2017 SENT BY THE RESPONDENT NO.3 TO THE PETITIONER. //TRUE COPY// P.S. TO JUDGE rs. A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.13874 OF 2017 (H) ----------------------------------- Dated this the 9th day of November, 2017 J U D G M E N T The petitioner has approached this Court seeking a direction to the 1st respondent to refund an amount of Rs.1,13,586/-, which was paid by way of tax, on behalf of the petitioner, for the assessment year 2008-09. In the writ petition, it is the contention of the petitioner that the aforesaid amount represents the balance amount remaining to be refunded to the petitioner out of the total of Rs.3,04,468/- that was deposited to the credit of the petitioner by the 3rd respondent by way of TDS. The 1st respondent raised objections to the grant of refund on the contention that the 3rd respondent had not uploaded the particulars of the deductions effected in the web portal. Through a counter affidavit filed by the 3rd respondent, it is now stated that the necessary details have since been uploaded by the 3rd respondent, and this fact is acknowledged by the learned Standing counsel for the 1st respondent. Under such circumstances, I dispose the writ petition, directing the 1st respondent to take steps to refund W.P.(C).No.13874/2017 2 the balance amount of Rs.1,13,586/- to the petitioner, within one month from the date of receipt of a copy of this judgment. A.K.JAYASANKARAN NAMBIAR JUDGE prp/9/11/17 "