Philip Thomas V. Union of India and Commissioner of Income Tax-II and Income Tax Officer Non Corp Ward - 1(3) and Special Tahsildar (LA) Kochi Refineries Ltd.

WP(C)/30874/2021

AI Insights

The case involves a writ petition filed by Philip Thomas against the Union of India and other respondents, seeking a refund of tax deducted at source (TDS) amounting to Rs.56,919 related to the acquisition of agricultural land. The petitioner contended that despite repeated requests, the refund had not been processed. The respondents, particularly the 3rd respondent, acknowledged the oversight and assured that the refund process had been initiated and would be completed shortly. The court's decision to close the petition was based on the assurance provided by the respondents that the petitioner's grievances were being addressed.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 815406 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 23-05-2022
• Assessment Year: misc
• Other Referred Cases: W.P.(C) No.16365/2014
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM; MANU S; M M JASMINE
• Assessee Lawyers: ARUN SAMUEL; K K ALIAS JITHIN BABU
• Keywords: Mandamus; Refund; Tax deducted at source

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 23RD DAY OF MAY 2022 / 2ND JYAISHTA, 1944 WP(C) NO. 30874 OF 2021 PETITIONER: PHILIP THOMAS AGED 54 YEARS S/O. THOMAS, THONNAMATTOM, MATTAKKUZHY VARIKOLI P. O., ERNAKULAM DISTRICT, PIN - 682308. BY ADVS. ARUN SAMUEL K.K.ALIAS JITHIN BABU A RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY TO THE GOVERNMENT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI, PIN - 110 001. 2 THE COMMISSIONER OF INCOME TAX-II OFFICE OF THE COMMISSIONER OF INCOME TAX - II, CENTRAL REVENUE BUILDING, I. S. PRESS ROAD, KOCHI, PIN - 682018. 3 INCOME TAX OFFICER NON CORP WARD - 1(3), KOCHI. 4 THE SPECIAL TAHSILDAR (LA) KOCHI REFINERIES LTD., NORTH FORT GATE, TRIPUNITHURA, PIN - 682 301. BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT OTHER PRESENT: ASG SRI.MANU.S, GP M.M JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 30874 OF 2021 2 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 30874 of 2021 ---------------------------------------- Dated this the 23rd day of May, 2022 JUDGMENT Petitioner seeks for the following reliefs “1. (a) Issue a writ of mandamus or any other writ, order or direction commanding the 3rd respondent to refund the amount of Rs.56,919/- which was collected as “Tax Deducted as Source(TDS)” from the petitioner as evidenced from Ext.P2. or 1. (b) Issue a writ of mandamus or any other writ , order or direction commanding the 3rd respondent to consider and pass orders on Ext.P3 representation within 1 month or such other time, as stipulated by this Hon’ble Court. And 2. Any other appropriate writ, order or direction as the petitioner may seek and this Hon’ble Court deems fit in the facts and circumstances of the case.” 2. According to the petitioner, refund of tax due to the petitioner deducted at source, relating to acquisition of an agricultural land has not been granted to the petitioner, in spite of repeated requests. WP(C) NO. 30874 OF 2021 3 3. A statement has been filed through the learned Standing Counsel on behalf of the 3rd respondent, wherein it is stated that, refund along with interest due to the petitioner will be disbursed to the assessee shortly. 4. It is further submitted by the learned Standing Counsel that, the process for issuing refund to the petitioner has already been initiated and that the same will be credited to his account shortly. 5. In view of the above, grievance of the petitioner stands redressed. Accordingly this writ petition is closed reserving the liberty of the petitioner to move afresh if any grievance in relation to the cause of action subsist. This writ petition is closed. Sd/- BECHU KURIAN THOMAS JUDGE AJM WP(C) NO. 30874 OF 2021 4 APPENDIX OF WP(C) 30874/2021 PETITIONER’S EXHIBITS : Exhibit P1 A TRUE COPY OF THE INCOME TAX RETURN SUBMITTED BY THE PETITIONER IN FORM ITR- V DATED 19.01.2011 FOR THE ASSESSMENT YEAR 2010-2011. Exhibit P2 A TRUE COPY OF THE CERTIFICATE OF DEDUCTION OF TAX AT SOURCE DATED 29.09.2015 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. Exhibit P3 A TRUE COPY OF THE REPRESENTATION DATED 29.03.2018 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. Exhibit P4 A TRUE COPY OF THE JUDGMENT DATED 27.06.2014 PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.16365/2014. RESPONDENT’S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE "