RAGHAVAN NAIR V. THE ASST.COMMISSIONER OF INCOME TAX,

WP(C)/5551/2019

AI Insights

In this case, the petitioner, Raghavan Nair, sought relief from the High Court regarding the non-credit of tax deducted at source by the second respondent, the Deputy Chief Engineer (Constructions), Southern Railway, while making payments to the petitioner. The petitioner requested the court to direct the first respondent, the Assistant Commissioner of Income Tax, to grant credit for the tax deducted and to expedite the decision on previous applications related to this issue. The court heard arguments from both sides and noted that the first respondent had already taken steps to address the petitioner's grievances by processing a refund. Consequently, the court decided to dispose of the writ petition based on the assurances provided by the first respondent's counsel.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 754667 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-08-2019
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; MARIA WILSON
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; K KRISHNA
• Keywords: Credit; Refund; Tax deducted at source; Writ of Mandamus

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 29TH DAY OF AUGUST 2019 / 7TH BHADRA, 1941 WP(C).No.5551 OF 2019(T) PETITIONER: RAGHAVAN NAIR 'GOKULAM', VIJAYALAKSHMI MANDIRAM, KANNAMKULAM TEMPLE ROAD, CHALAKUDY EAST, CHALAKUDY P.O., THRISSUR DISTRICT - 680 307. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE - 2 (1), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001. 2 DEPUTY CHIEF ENGINEER (CONSTRUCTIONS) SOUTHERN RAILWAY, SALEM - 636 005. R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX R2 BY SRI.S.ANANTHAKRISHNAN, SC, RAILWAYS SMT MARIA ELIZABETH WILSON FOR SRI.S.ANANTHANKRISHNAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.5551 OF 2019(T) 2 JUDGMENT Heard Smt. Krishna K., the learned counsel for the petitioner, Sri. Jose Joseph, the learned counsel for the first respondent and Smt. Maria Elizabeth Wilson for Sri. S. Ananthakrishnan, the learned Standing Counsel for the second respondent. 2. The petitioner prays for the following reliefs:- \"(i) To direct the 1st respondent to grant credit for the tax deducted at source while making payments to the petitioner herein as evidenced by Exts.P1 and P1(o) by the issue writ of mandamus or such other writ or order or direction. (ii) To direct the 1st respondent to pass orders on exhibits P4 and P5 applications as expeditiously as possible by the issue of a writ of mandamus or such other writ or order or direction. (iii) To grant the petitioner such other incidental reliefs including the costs of these proceedings.\" 3. Adv. Sri. Jose Joseph, appearing for the first respondent referring to written instructions dated 18.07.2019 states that the first respondent has re- examined the issue, a decision taken for granting refund of Rs. 1,85,950/- and now steps are taken to transfer the amount to the credit of petitioner's bank account. WP(C).No.5551 OF 2019(T) 3 According to him, the grievance is substantially redressed by the first respondent himself. Therefore, the cause does not survive. 4. Adv. Smt. Krishna K. requests the Court to place the statement on record and dispose of the writ petition. The writ petition is disposed of by accepting the statement made on behalf of the first respondent, The petitioner, if does not get the relief within eight weeks from today, the petitioner is given liberty to file an application for recalling the instant judgment. sd/- S.V.BHATTI JUDGE DCS WP(C).No.5551 OF 2019(T) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF CERTIFICATE IN FORM 16A ISSUED BY THE 2ND RESPONDENT DATED 01-06-2006. EXHIBIT P1 A COPY OF CERTIFICATE IN FORM 16A ISSUED BY THE 2ND RESPONDENT DATED 19-10-2006. EXHIBIT P1 B COPY OF CERTIFICATE IN FORM 16A ISSUED BY THE 2ND RESPONDENT DATED 15-12-2006 EXHIBIT P1 C COPY OF CERTIFICATE IN FORM 16A ISSUED BY THE 2ND RESPONDENT DATED 08-12-2006. EXHIBIT P1 D COPY OF CERTIFICATE IN FORM 16A ISSUED BY THE 2ND RESPONDENT DATED 28-12-2006 EXHIBIT P1 E COPY OF CERTIFICATE IN FORM 16A ISSUED BY THE 2ND RESPONDENT DATED 23-02-2007 EXHIBIT P1 F COPY OF CERTIFICATE IN FORM 16A ISSUED BY THE 2ND RESPONDENT DATED 10-04-2007 EXHIBIT P1 G COPY OF CERTIFICATE IN FORM 16A ISSUED BY THE 2ND RESPONDENT DATED 30-04-2007 EXHIBIT P1 H COPY OF CERTIFICATE IN FORM 16A ISSUED BY THE 2ND RESPONDENT EXHIBIT P1 I COPY OF CERTIFICATE IN FORM 16A ISSUED BY THE 2ND RESPONDENT DATED 20-03-2007 EXHIBIT P1 J COPY OF CERTIFICATE IN FORM 16A ISSUED BY THE 2ND RESPONDENT EXHIBIT P1 K COPY OF CERTIFICATE IN FORM 16A ISSUED BY THE 2ND RESPONDENT DATED 08-05-2006 EXHIBIT P1 L COPY OF CERTIFICATE IN FORM 16A ISSUED BY THE 2ND RESPONDENT EXHIBIT P1 M COPY OF CERTIFICATE IN FORM 16A ISSUED BY THE 2ND RESPONDENT DATED 01-03-2007 EXHIBIT P1 N COPY OF CERTIFICATE IN FORM 16A ISSUED BY THE 2ND RESPONDENT DATED 21-04-2006 EXHIBIT P1 O COPY OF CERTIFICATE IN FORM 16A ISSUED BY THE 2ND RESPONDENT DATED 31-05-2007 WP(C).No.5551 OF 2019(T) 5 EXHIBIT P2 COPY OF RETURN FILED BY THE PETITIONER FOR THE YEAR 2007-08 DATED 02-11-2007 EXHIBIT P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 24-03-2009 EXHIBIT P4 COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 28-05-2009 EXHIBIT P5 COPY OF REMINDER FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 27-11-2018 EXHIBIT P6 COPY ORDER ISSUED BY THE DY. COMMISSIONER OF INCOME-TAX,THRISSUR DATED 07-01-2019. "