Thomas, aged 63 years, s/o Kurian, Perumbattu House, Mattakuzhi P.O., Ernakulam District, PIN-682308 V. Union of India represented by its Secretary to the Government, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi, PIN-110001 and Commissioner of Income Tax-II, Office of the Commissioner of Income Tax-II, Central Revenue Building, I.S Press Road, Kochi, PIN-682018 and Income Tax Officer, Ward-2(1), Kochi-682018 and Special Tahsildar (LA), Kochi Refineries Ltd., North Fort Gate, Tripunithura, PIN-682301

WP(C)/19747/2021

AI Insights

The case involves a writ petition filed by Thomas, seeking a direction for the refund of an amount deducted at source following an award of compensation for land acquisition. The respondents, including the Union of India and various income tax authorities, acknowledged the issue but noted that the credit for the deducted tax could not be fully processed due to the absence of a complete reflection of the deducted amount in Form 26AS. The court's decision hinged on the petitioner providing a certificate of deduction to the income tax officer, after which the refund process would be initiated by the respondents.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 815426 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 25-11-2021
• Assessment Year: misc
• Other Referred Cases: WP(C) NO.16365/2014
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: ARUN
• Keywords: FORM 26AS; Income Tax Return; Land Acquisition; Refund; TDS

Judgement Text

"WP(C) NO. 19747 OF 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 25TH DAY OF NOVEMBER 2021 / 4TH AGRAHAYANA, 1943 WP(C) NO. 19747 OF 2021 PETITIONER/S: THOMAS AGED 63 YEARS S/O. KURIAN, PERUMBATTU HOUSE, MATTAKUZHI P.O., ERNAKULAM DISTRICT, PIN-682308. BY ADVS. ARUN SAMUEL JITHIN BABU A K.K.ALIAS RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY TO THE GOVERNMENT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI, PIN-110001. 2 THE COMMISSIONER OF INCOME TAX-II, OFFICE OF THE COMMISSIONER OF INCOME TAX-II, CENTRAL REVENUE BUILDING, I.S PRESS ROAD, KOCHI, PIN-682018. 3 INCOME TAX OFFICER, WARD-2(1), KOCHI-682018. 4 THE SPECIAL TAHSILDAR (LA), KOCHI REFINERIES LTD., NORTH FORT GATE, TRIPUNITHURA, PIN- 682301. BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 19747 OF 2021 2 BECHU KURIAN THOMAS, J. ======================== W.P.(C)No.19747 of 2021 ------------------------------------------------ Dated this the 25th day of November, 2021 JUDGMENT This writ petition is filed seeking for a direction to refund the amount, which was deducted at source from the petitioner pursuant to the award of compensation for land acquisition. A statement has been filed by the respondents. It is stated in the statement as follows: “The grievance of the petitioner was referred to the 3rd respondent and he has reported as under. Though the return of income filed by the petitioner for AY 2013-14 was processed by the Centralized Processing Unit at Bangalore, credit for TDS could be given only for an amount of Rs.6595 reflected in the Form 26AS. Credit could not be given for the balance amount of Rs.65598 which is still not reflected in Form 26AS in the case of the assessee. The absence of credit for this amount could be on account of the failure on the part of the deductor to file the quarterly statement on the processing of which the TDS amount deducted and paid to the Government account get reflected in the Form 26AS.” 2. In view of the above, the assessee shall produce a certificate of deduction before the income tax officer to enable the processing of the refund, if any, due to the WP(C) NO. 19747 OF 2021 3 petitioner. Once such certificate is produced, it is submitted on behalf of the respondents that the refund shall be processed and paid to the petitioner. Recording the aforesaid submission, this writ petition is closed. BECHU KURIAN THOMAS JUDGE jm/ WP(C) NO. 19747 OF 2021 4 APPENDIX OF WP(C) 19747/2021 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE CERTIFICATE OF DEDUCTION OF TAX AT SOURCE DATED 22.2.2013 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. Exhibit P2 A TRUE COPY OF THE INCOME TAX RETURN SUBMITTED BY THE PETITIONER IN FORM ITR-V DATED 29.3.2014 FOR THE ASSESSMENT YEAR 2013-2014 BEFORE THE 3RD RESPONDENT. Exhibit P3 A TRUE COPY OF THE JUDGMENT DATED 27.6.2014 PASSED BY THIS HON'BLE COURT IN WP(C) NO.16365/2014. "