SURESH DESAI V. THE CHIEF COMMISSIONER OF

WP/57091/2014

AI Insights

The case involves a writ petition filed by Suresh Desai against the Chief Commissioner of Income Tax, seeking a directive for the transfer of advance tax paid under an incorrect challan number. The petitioner contended that the advance tax for the assessment year 2014-15 was mistakenly paid under challan No.ITNS 281 instead of the correct challan No.ITNS 280. Despite a prior representation to rectify this error, the respondent failed to act, prompting the filing of this writ petition. The respondent's counsel acknowledged the ongoing process to rectify the mistake and agreed to expedite the transfer.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 693345 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 13-03-2015
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Articles 226 and 227 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M PADMABHUSHAN
• Assessee Lawyers: M R BALAKRISHNA
• Keywords: Advance tax; Assessment Year; Income Tax; Challan Transfer
• Section: ITNS281; ITNS280

Judgement Text

" 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF MARCH, 2015 BEFORE THE HON’BLE MR.JUSTICE ARAVIND KUMAR WRIT PETITION NO.57091 OF 2014(T-IT) BETWEEN: SURESH DESAI S/O LATE DHIRAJ LAL DESAI, AGED ABOUT 58 YEARS, OCCUPATION: BUSINESS, R/AT NO.37/4, YELLAPPACHETTY LAYOUT, ULSOOR ROAD, BENGALURU – 560 042. …PETITIONER (BY SRI M.R.BALAKRISHNA, ADVOCATE) AND: THE CHIEF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDINGS, QUEENS ROAD, BENGALURU – 560 001. …RESPONDENT (BY SRI M.PADMABHUSHAN, ADVOCATE FOR SRI K.V.ARAVIND, STANDING COUNSEL) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT AUTHORITY TO TRANSFER THE ADVANCE TAX PAID BY THE PETITONER AS PER 2 ANNEXURE-A DATED 5.8.2013 FOR THE ASSESSMENT YEAR 2014-15 IN CHALLAN NUMBER ITNS281 TO CHALLAN NO.ITNS 280. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, THE COURT MADE THE FOLLOWING:- ORDER Heard the learned counsel appearing for parties. 2. Petitioner who is an assessee under the Income Tax Act, 1961 is seeking for a direction to the respondent to transfer the advance tax paid by him on 5-8-2013 for the assessment year 2014-15 in challan No.ITNS 281 to challan ITNS 280 contending inter alia that while paying advance tax petitioner has erroneously and inadvertently used challan No.ITNS 281 instead of ITNS 280 and as such the advance tax paid by petitioner has been credited under the wrong head of the department and is praying for same being treated as having paid under challan No.ITNS 280. It is also contended that a representation came to be 3 submitted to respondent on 12-8-2013 as per Annexure-B to rectify the mistake that had occurred and respondent authority having failed to rectify the same, direction is sought for being issued to respondent as prayed for in the writ petition. 3. Sri M.Padmabhushan, learned counsel appearing on behalf of Sri K.V.Aravind, learned counsel for respondent department would submit that process of transfer is under way and within a reasonable time petitioner’s request would be considered and amount paid by the petitioner by way of advance tax would be credited to the head of account sought for by him. 4. In the light of the submissions made by learned counsel appearing for respondent it would suffice if a direction is issued to the respondent- authority to complete the process of transfer 4 expeditiously at any rate within an outer limit of eight weeks from the date of receipt of a copy of this order by crediting the advance tax of Rs.1,90,500/- paid by the petitioner through e-payment for the assessment year 2014-15 by transforming the same and treat said payment as one having been paid or deposited under challan No.ITNS 280. It is needless to state that for the purposes of reckoning the payment of advance tax the date shall be construed as 5-8-2013 since same has been paid through challan No.ITNS 281 and respondent - authorities while assessing the income of petitioner for the assessment year shall take into consideration this aspect and shall not levy any interest on account of advance tax having been paid under a different challan. Ordered accordingly. Sd/- JUDGE Rsk/- "