ABUBIN HARSHAD V. JOINT COMMISSIONER OF INCOME TAX, ERNAKULAM

WP(C)/26217/2016

AI Insights

This writ petition was filed by three petitioners seeking a mandamus to direct the respondents to refund the balance money seized from the 2nd and 3rd petitioners after adjusting the dues from the 1st petitioner. The case arose from the seizure of certain amounts from petitioners 2 and 3, which were claimed to belong to the 1st petitioner. The Income Tax Department had completed the assessment and adjusted the seized amounts against the dues of the 1st petitioner, leaving a balance that was not refunded. The Department contended that the 1st petitioner initially requested the refund to be made to petitioners 2 and 3 but later retracted this request. The court, after considering the submissions and the relevant legal provisions, ordered the refund to be made to petitioners 2 and 3.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 755491 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 21-10-2016
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI
• Assessee Lawyers: ANIL NAIR; SOUMYA PRAKASH; MEKHALA BENNY; SREEJITH NAIR
• Keywords: Income tax assessment; Refund; Writ of Mandamus; Seizure of Funds
• Section: 132B(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE FRIDAY, THE 21ST DAY OF OCTOBER 2016/29TH ASWINA, 1938 WP(C).No. 26217 of 2016 (B) ---------------------------- PETITIONER(S): ------------- 1. SRI.ABUBIN HARSHAD, 5B, PALM BEACH APARTMENT, SOUTH BEACH, KOZHIKODE, NOW RESIDING AT CC 9/1386 B, VELIYAVEETTIL, VELI GROUND, ODATHA, FORT KOCHI, ERNAKULAM, COCHIN-682001. 2. SRI.RIYAS K., KOONATHIL HOUSE, KAPPALAM KUZHI, VAVAD P.O., KODUVALLY, KOZHIKODE. 3. NOUSHAD K., KANIYARAKKAL HOUSE, AVILORA P.O., KODUVALLY, KOZHIKODE, REPRESENTED BY THE POWER OF ATTORNEY HOLDER MR.K.RIYAS. BY ADVS.SRI.ANIL D. NAIR KUM.SOUMYA PRAKASH KUM.MEKHALA M.BENNY SRI.SREEJITH R. NAIR RESPONDENT(S): -------------- 1. THE JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, ERNAKULAM-682018. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, AAYANKAR BHAVAN (NORTH BLOCK), KOZHIKODE, PIN-673001. BY SRI.K.M.V.PANDALAI, (CG) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ WP(C).No. 26217 of 2016 (B) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ----------------------- EXHIBIT P1 : TRUE COPY OF THE AFFIDAVIT OF THE 2ND PETITIONER DATED 21-3-2014. EXHIBIT P2 : TRUE OF THE AFFIDAVIT OF THE 3RD PETITIONER DATED 4-3-2014. EXHIBIT P3 : TRUE COPY OF THE AFFIDAVIT OF THE 1ST PETITIONER DATED 21-3-2014. EXHIBIT P4 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT ON THE 1ST PETITIONER FOR THE A.Y. 2008-09. EXHIBIT P5 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT ON THE 1ST PETITIONER FOR THE A.Y. 2009-10. EXHIBIT P6 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT ON THE 1ST PETITIONER FOR THE A.Y. 2010-11. EXHIBIT P7 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT ON THE 1ST PETITIONER FOR THE A.Y. 2011-12. EXHIBIT P8 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT ON THE 1ST PETITIONER FOR THE A.Y. 2012-13. EXHIBIT P9 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT ON THE 1ST PETITIONER FOR THE A.Y. 2013-14. EXHIBIT P10 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT ON THE 1ST PETITIONER FOR THE A.Y. 2014-15. EXHIBIT P11 : TRUE COPY OF THE ASSESSMENT ORDER 22-6-2015 ISSUED BY THE 2ND RESPONDENT ON THE 2ND PETITIONER FOR THE A.Y. 2014-15. EXHIBIT P12 : TRUE COPY OF THE ASSESSMENT ORDER 22-6-2015 ISSUED BY THE 2ND RESPONDENT ON THE 3RD PETITIONER FOR THE A.Y. 2014-15. EXHIBIT P13 : TRUE COPY OF THE AFFIDAVIT DT. 24-7-2016 OF THE 1ST PETITIONER. --2-- --2-- WP(C).No. 26217 of 2016 (B) --------------------------- EXHIBIT P14 : TRUE COPY OF THE LETTER DT. 9-7-2015 SUBMITTED BY THE 1ST PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P15 : TRUE COPY OF THE AFFIDAVIT DT. 27-2-2016 OF THE 1ST PETITIONER. EXHIBIT P16 : TRUE COPY OF THE LETTER DT. 27-2-2016 SUBMITTED BY THE 1ST PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P17 : TRUE COPY OF THE LETTER DT. 27-2-2016 SUBMITTED BY THE 1ST PETITIONER TO THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS: NIL ----------------------- //TRUE COPY// P.S. TO JUDGE mbr/ A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.No.26217 of 2016 ---------------------------------------- Dated this the 21st of October 2016 J U D G M E N T This writ petition has been filed seeking the following reliefs: “(a) To issue a writ of mandamus, and such other writ, order or direction, directing the respondents to refund the balance money seized from the 2nd and 3rd petitioner after adjusting the dues from the 1st petitioner as per Exhibits P4 to P10. (b) Pending hearing and final disposal of this writ petition, this Hon'ble Court be pleased to direct the respondents to refund the monies due to 1st petitioner.” 2. There is no dispute about the factual situation arising in the case. Certain amounts have been seized from petitioners 2 and 3. 1st petitioner owns the aforesaid amount. Assessment has been completed and after adjusting the amount, the balance was due to the petitioner. Since no action was taken in the matter, this writ petition is filed. 3. Statement has been filed by the Department inter alia stating that initially the 1st petitioner sought for refund of the W.P.C.No.26217/2016 2 amount to petitioners 2 and 3. Later he retracted from the same and requested for payment of amount to him. 4. Reply affidavit has been filed by the petitioners stating that the amount may be refunded to petitioners 2 and 3. 5. Heard learned counsel for the petitioners and the learned Standing Counsel appearing for the respondents. 6. It is pointed out that under Section 132B(3) of the Income Tax Act, 1961, refund has to be effected to the person from whom the amount has been seized. Learned counsel for the petitioners submits that it would suffice that direction be issued to the respondents to release the amount to petitioners 2 and 3. Having regard to the aforesaid submission, this writ petition is disposed of as under: Balance amount, after making the adjustment, shall be released to petitioners 2 and 3 within a period of one month from the date of receipt of a copy of this judgment. (sd/-) (A.M.SHAFFIQUE, JUDGE) jsr "