S.RATNAMMA NAYAR V. THE COMMISSIONER OF INCOME TAX

WP(C)/16847/2018

AI Insights

The case involves S. Ratnamma Nayar, the petitioner, who was assessed for wealth tax under the Wealth Tax Act. The petitioner challenged the assessment order through an appeal (Ext.P10) which was still pending at the time of the writ petition. The petitioner argued that a recent circular (Ext.P12) from the Central Board of Direct Taxes entitled her to a refund of excess tax paid, prompting her to file an application for a refund with the assessing authority. The main grievance in the writ petition was the inaction of the assessing authority in responding to her refund application. The court decided to direct the appellate authority to prioritize and resolve the pending appeal in light of the new circular.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 755207 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 24-05-2018
• Assessment Year: misc
• Laws Referred To: Wealth Tax Act, Income-Tax Act 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: R S KALKURA; M S KALESH; HARISH GOPINATH; R BINDU; P I NAJUMAL HUSSAIN
• Keywords: Appeal Pending; Assessment Order; Circular; Refund; Wealth Tax
• Section: 263

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR THURSDAY, THE 24TH DAY OF MAY 2018 / 3RD JYAISHTA, 1940 WP(C).No. 16847 of 2018 PETITIONER(S) S.RATNAMMA NAYAR W/O.LATE T.P.K.NAYAR, PATTOM HOUSE, KURAVANKONAM, THIRUVANANTHAPURAM-695 003. BY ADVS.SRI.R.S.KALKURA SRI.M.S.KALESH SRI.HARISH GOPINATH SMT.R.BINDU SRI.P.I.NAJUMAL HUSSAIN RESPONDENT(S): 1. THE COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM -695 003. 2. THE COMMISSIONER OF INCOME-TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM -695 003. 3. THE ASSISTANT COMMISSIONER OF WEALTH TAX CIRCLE I(2), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM -695 003. 4. THE UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF DIRECT TAXES, NEW DELHI -110 001. 5. THE PUBLIC GRIEVANCE OFFICER ADDITIONAL/JOINT COMMISSIONER OF INCOME-TAX, RANGE-I, ROOM NO.211, 2ND FLOOR, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM -695 003. BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-05-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16847 of 2018 (E) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE WEALTH TAX RETURN SUBMITTED BY THE PETITIONER DATED 13.11.2009. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 15.12.2010 OF THE ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE I(2) THIRUVANANTHAPURAM EXHIBIT P3 TRUE COPY OF THE ORDER UNDER SECTION 263 OF THE INCOME-TAX ACT 1961 DATED 11.3.2013 EXHIBIT P4 TRUE COPY OF THE CORRIGENDUM DATED 15.3.2013 ISSUED BY THE COMMISSIONER OF INCOME-TAX IN RESPECT OF EXHIBIT P3 ORDER. EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 24.7.2013 ISSUED BY THE DEPUTY COMMISSIONER OF WEALTH TAX CIRCLE I(2) THIRUVANANTHAPURAM EXHIBIT P6 TRUE COPY OF THE ORDER DATED 20.12.2013 IN W.T.A.NO.04/COCH/2013 ISSUED BY THE INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN EXHIBIT P7 TRUE COPY OF THE APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE ASSISTANT COMMISSIONER OF WEALTH TAX CIRCLE I(2) RANGE I DATED 23.2.2015 EXHIBIT P8 TRUE COPY OF THE ASSESSMENT ORDER DATED 10.3.2015 ISSUED BY THE THIRD RESPONDENT. EXHIBIT P9 TRUE COPY OF THE DEMAND NOTICE DATED 10.3.2015 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER EXHIBIT P10 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 9.4.2015 SUBMITTED BY THE PETITIONER AGAINST EXHIBIT P8 EXHIBIT P11 THE TRUE COPY OF THE ACKNOWLEDGMENT ACKNOWLEDGING THE RECEIPT OF THE APPEAL MEMORANDUM BY THE SECOND RESPONDENT. EXHIBIT P12 TRUE COPY OF THE CIRCULAR DATED 11.6.2015 ISSUED BY THE FOURTH RESPONDENT. EXHIBIT P13 TRUE COPY OF THE LETTER DATED 10.3.2016 ISSUED BY THE PETITIONER TO THE THIRD RESPONDENT. EXHIBIT P14 THE TRUE COPY OF THE CHALLAN COUNTER FOIL ISSUED BY THE STATE BANK OF INDIA FOR PAYMENT OF WEALTH TAX DATED 10.4.2015 EXHIBIT P15 TRUE COPY OF THE LETTER DATED 19.5.2016 SUBMITTED BY THE PETITIONER TO THE 5TH RESPONDENT EXHIBIT P16 TRUE COPY OF THE LETTER DATED 1.6.2016 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXHIBIT P17 TRUE COPY OF THE LETTER DATED 3.10.2017 ISSUED BY THE PETITIONER TO THE 5TH RESPONDENT. RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE rsr P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.16847 of 2018 --------------------------------------------------------------- Dated this the 24th day of May, 2018 J U D G M E N T Petitioner was assessed to wealth tax under the Wealth T ax Act (the Act) in terms of Ext.P8 order. The petitioner challenged Ext.P8 order before the second respondent in Ext.P10 appeal and the same is pending. The case of the petitioner is that after the institution of Ext.P10 appeal, the Central Board of Direct T axes has issued Ext.P12 circular, in terms of which the petitioner is entitled to refund of a portion of the tax paid in terms of the assessment order. He, therefore, preferred an application before the assessing authority for refund of the excess tax paid. The grievance of the petitioner in the writ petition concerns the inaction on the part of the assessing W.P.(c).No.16847 of 2018 : 2 : authority in passing orders on the said application. 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the Revenue. 3. As noted, the petitioner has paid tax in terms of the assessment order. The assessment order is under challenge in Ext.P10 appeal and the said appeal is pending. In the circumstances, according to me, the grievance of the petitioner can be redressed by directing the appellate authority to dispose of Ext.P10 appeal having regard to Ext.P12 circular issued by the Central Board of Direct T axes. In the result, the writ petition is disposed of directing the second respondent to take up Ext.P10 appeal out of turn and dispose of the same having regard to Ext.P12 circular. This shall be done within two months from the date of receipt of a copy of this judgment. Sd/- P.B.SURESH KUMAR JUDGE rsr W.P.(c).No.16847 of 2018 : 3 : "