RANI JAMES V. PRINCIPAL COMMISSIONER OF INCOME TAX

WP(C)/987/2023

AI Insights

The case involves a writ petition filed by Rani James against the Principal Commissioner of Income Tax and the Income Tax Officer, Non-Corp. Ward-1(1), Kochi. The petitioner sought a direction for the 2nd respondent to consider and process the revised return (Exhibit P4) and grant a refund of excess amounts remitted, along with interest. The petitioner had previously filed a revised return and requested a refund, which had not been addressed despite the directives given to the assessing officer. The court noted the delay in processing the refund and directed the 2nd respondent to expedite the consideration of the petitioner's request.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 763880 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 03-02-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: G GOPINATHAN NAIR; AKHIL SURESH; ANU NAMBIAR; ATHUL
• Keywords: Income Tax; Personal hearing; Refund; Revised return
• Section: 143(1); 264

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 3RD DAY OF FEBRUARY 2023 / 14TH MAGHA, 1944 WP(C) NO. 987 OF 2023 PETITIONER: RANI JAMES AGED 62 YEARS FLAT NO.13C LINK HEIGHTS, PANANPALLY NAGAR, KOCHI., PIN – 682 036 BY ADVS. G.HARIKUMAR (GOPINATHAN NAIR) AKHIL SURESH ANU BALAKRISHNAN NAMBIAR ATHUL M.V. RESPONDENTS: 1 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, I.S PRESS ROAD, KOCHI., PIN – 682 018 2 INCOME TAX OFFICER NON-CORP. WARD -1 (1 ), CR BUILDING, ERNAKULAM., PIN – 682 018 BY ADV CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 987 OF 2023 2 T . R. RA V I , J . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - WP ( C ) No . 9 8 7 o f 2 0 2 3 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Da t e d t h i s t h e 0 3 r d d a y o f F e b r u a r y , 2 0 2 3 J UDGME NT T h e p r a y e r i n t h e wr i t p e t i t i o n i s f o r a d i r e c t i o n t o t h e 2 n d r e s p o n d e n t t o c o n s i d e r a n d p r o c e s s E x t . P 4 r e v i s e d r e t u r n a f t e r p r o v i d i n g a n o p p o r t u n i t y o f p e r s o n a l h e a r i n g t o t h e p e t i t i o n e r a n d t o g r a n t r e f u n d o f e x c e s s a mo u n t s r e mi t t e d b y t h e p e t i t i o n e r a l o n g wi t h i n t e r e s t . T h e p e t i t i o n e r h a s p r e f e r r e d E x t . P 5 b a s e d o n E x t . P 4 r e v i s e d r e t u r n a s e a r l y a s o n 2 6 . 0 6 . 2 0 1 9 . I t i s s e e n f r o m E x t . P 1 2 p r o c e e d i n g s o f t h e 1 s t r e s p o n d e n t t h a t t h e A s s e s s i n g O f fi c e r h a s a l r e a d y b e e n d i r e c t e d t o e x a mi n e t h e c l a i m o f t h e A s s e s s e e a n d p a s s a s p e a k i n g o r d e r a f t e r a f f o r d i n g a n o p p o r t u n i t y o f h e a r i n g t o t h e A s s e s s e e . T h e c o u n s e l f o r t h e p e t i t i o n e r s u b mi t s t h a t o r d e r s h a v e n o t b e e n i s s u e d e v e n n o w . 2 . T h e S t a n d i n g C o u n s e l f o r t h e I n c o me T a x D e p a r t me n t s u b mi t s t h a t t h e i s s u e r e q u i r e s d e t a i l e d e n q u i r y a n d t h a t i s t h e r e a s o n f o r d e l a y . WP(C) NO. 987 OF 2023 3 3 . I n t h e a b o v e c i r c u ms t a n c e s , t h i s wr i t p e t i t i o n i s d i s p o s e d o f d i r e c t i n g t h e 2 n d r e s p o n d e n t t o c o n s i d e r a n d p a s s o r d e r s o n E x t . P 5 r e q u e s t w i t h d u e c o n s i d e r a t i o n o f E x t s . P 4 a n d P 1 2 a t t h e e a r l i e s t , a t a n y r a t e wi t h i n s i x mo n t h s f r o m t h e d a t e o f r e c e i p t o f a c o p y o f t h i s j u d g me n t . S d / - T . R. RA V I s n J UDGE WP(C) NO. 987 OF 2023 4 APPENDIX OF WP(C) 987/2023 PETITIONER'S EXHIBITS Exhibit P1 A TRUE COPY OF THE SALE DEED DATED 24.10.2007 Exhibit P2 A TRUE COPY OF THE LETTER ISSUED BY THE VILLAGE OFFICER, KAKKAND DATED 30.11.2009 Exhibit P3 A TRUE COPY OF THE 143(1)-INTIMATION SERVED BY THE 1ST RESPONDENT DATED 16.02.2010 Exhibit P4 A TRUE COPY OF THE REVISED RETURN FILED ON 29.03.2010 Exhibit P5 A TRUE COPY OF THE REQUEST FOR REFUND OF REVISED RETURN DATED 26.06.2019 Exhibit P6 A TRUE COPY OF THE LETTER OF LTO NON CORPORATE WARD 1(3) DATED 14.08.2019. Exhibit P7 A TRUE COPY OF THE LETTER SUBMITTED TO THE COMMISSIONER OF INCOME TAX DATED 25.11.2019 Exhibit P8 A TRUE COPY OF THE LETTER DATED 06.03.2020 ISSUED BY OFFICE OF LTO, NON-CORP WARD 1(3). Exhibit P9 A TRUE COPY OF THE REPLY DATED 18.03.2020 FROM PETITIONER TO ITO, NON-CORP WARD 1(3) Exhibit P10 A TRUE COPY OF THE LETTER DATED 06.1 1.2020 ISSUED BY OFFICE OF ITO, NON-CORP WARD 1(3). Exhibit P11 A TRUE COPY OF THE REVISION APPLICATION DATED 30.11.2020. Exhibit P12 A TRUE COPY OF THE ORDER U/S 264 OF LT ACT DATED 07.03.2022 Exhibit P13 A TRUE COPY OF THE LETTER DATED 04.05.2022 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE "