MARY RAJANSHEEN V. INCOME TAX OFFICER

WP(C)/31961/2022

AI Insights

The case involves Mary Rajansheen, the petitioner, who contested the non-crediting of her self-assessment tax payment for the year 2017-18 in the final assessment order. Despite paying Rs. 9,28,280 as self-assessment tax, the assessment order reflected the tax as 'zero'. The petitioner sought the court's intervention to correct this apparent mistake. The respondent, represented by the Income Tax Officer, argued that it was the petitioner's responsibility to bring such discrepancies to the attention of the Assessing Officer for rectification. The court's decision emphasized procedural compliance, directing the petitioner to formally notify the respondent to initiate corrective action.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 682872 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 11-10-2022
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: MARTHANDA VARMA HEMALATHA
• Keywords: Assessment Order; Rectification; Self-assessment tax; Credit not given
• Section: 156

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 11TH DAY OF OCTOBER 2022 / 19TH ASWINA, 1944 WP(C) NO. 31961 OF 2022 PETITIONER/S: MARY RAJANSHEEN AGED 72 YEARS BLOCK NO.17B3 STAR HOMES APARTMENTS,OPP.CHOICE SCHOOL,TRIPUNITHURACOCHIN, PIN - 682301 BY ADVS. MARTHANDA VARMA PANDALAI.K S.HEMALATHA RESPONDENT/S: INCOME TAX OFFICER CORPORATE WARD2(5),INCOME TAX DEPARTMENT, CR BUILDING, I S PRESS ROAD,KOCHI, PIN - 682018 ADV. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 31961 OF 2022 2 JUDGMENT Petitioner has approached this Court, being aggrieved by the fact that self assessment tax paid by the petitioner for the year 2017-18, as is evident from Ext.P2, has not been given credit to while finalizing the assessment of the petitioner as per Ext.P3. 2. Learned counsel appearing for the petitioner pointed out that though the petitioner has paid a sum of Rs.9,28,280/- (Rupees Nine lakhs twenty eight thousand two hundred and eighty only) as self assessment tax, Ext.P3 shows the self assessment tax to be ‘zero’. It is submitted that this is obviously a mistake and the same ought to be corrected. 3. Learned Standing Counsel appearing for the respondent-Department submits that if the petitioner has paid self assessment tax, it is for the petitioner to point out the same before the Assessing Officer, who can make necessary rectification, if the petitioner is able to show that despite payment of self assessment tax, the same is not reflected in the assessment order. 4. Having heard the learned counsel appearing for WP(C) NO. 31961 OF 2022 3 the petitioner and the learned Standing Counsel appearing for the respondent-Department, I am of the view that it is for the petitioner to approach the respondent, with an application, pointing out that self assessment tax paid by the petitioner has not been given credit to while finalizing Ext.P3 assessment. If the petitioner is able to demonstrate that self assessment tax has been paid by the petitioner and the same has not been given credit to, the respondent shall take into consideration the same and pass appropriate orders, giving credit to amounts paid by the petitioner. If the petitioner approaches the respondent with appropriate application within a period of ten days from today, any demand pursuant to Ext.P3 shall be kept in abeyance till a decision is taken by the respondent on the application to be filed by the petitioner. The respondent will endevour to take a decision on the application to be filed by the petitioner, within a period of two months from the date of receipt of a certified copy of this judgment. The writ petition is disposed of as above SD/- GOPINATH P., JUDGE ajt WP(C) NO. 31961 OF 2022 4 APPENDIX OF WP(C) 31961/2022 PETITIONER EXHIBITS Exhibit P1 IT RETURN DATED 08-03-2022 FOR THE A.Y.2017- 18 Exhibit P2 CHALLAN RECEIPT DATED 08-03-2022 FOR PAYMENT OF SELF ASSESSMENT TAX PAID FOR 2017-18 Exhibit P3 ASSESSMENT ORDER ALONG WITH COMPUTATION SHEET DATED 30-03-2022 FOR THE ASSESSMENT YEAR 2017-18 Exhibit P4 DEMAND NOTICE DATED 30-03-2022 U/S 156 FOR THE A.Y.2017-18 "