VIJAYAN THOMAS @ THOMAS CLEOPHAS V. THE CHIEF COMMISSIONER OF INCOME TAX

WP(C)/7944/2016

AI Insights

The case involves Vijayan Thomas, a contractor, who faced issues with the crediting of TDS amounts collected by respondents 3 and 4 for the work done. Despite the completion of the assessment, the TDS amounts were not credited due to a mistake in the TDS statement filed by respondents 3 and 4. The petitioner had repeatedly requested rectification, which was not addressed, leading to the filing of this writ petition. The court found merit in the petitioner's request and issued directions for the rectification of the TDS statement.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 763274 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-06-2016
• Assessment Year: misc
• Laws Referred To: Central Board of Direct Taxes Instruction No 5/2013
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI; A C DEVY; D KISHORE
• Assessee Lawyers: S KUMAR; P JOSE
• Keywords: Assessment Year; Income Tax; Rectification; TDS
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE MONDAY, THE 20TH DAY OF JUNE 2016/30TH JYAISHTA, 1938 WP(C).No. 7944 of 2016 (P) -------------------------- PETITIONER(S): ------------- VIJAYAN THOMAS @ THOMAS CLEOPHAS, N.M 35/751,KALLUVILA VEEDU, 2C STREET, NEYYATTINKARA P.O, THIRUVANANTHAPURAM - 695 121, REPRESENTED BY HIS POWER OF ATTORNEY HOLDER, GOPALAKRISHNAN, KARMALA BHAVAN, CHATHANNOOR P.O, KOLLAM - 691 572. BY ADVS.SRI.S.SANTHOSH KUMAR SMT.P.LISSY JOSE. RESPONDENT(S): -------------- 1. THE CHIEF COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KOWDIYAR, THIRUVANANTHAPURAM 695 003. 2. INCOME TAX OFFICER,WARD-1(3) O/O THE ADDL. COMMISSIONER OF INCOME TAX, RANGE-1, THIRUVANANTHAPURAM - 695 003. 3. THE SPECIAL GRADE SECRETARY, PANANCHERY GRAMA PANCHAYAT, PATTIKAD P.O, THRISSUR - 680 652. 4. THE PROJECT MANAGER, DISTRICT PROJECT MANAGEMENT UNIT(DPMU) KERALA RURAL WATER SUPPLY AND SANITATION AGENCY (KRWSA), PERINTHALMANNA, MALAPPURAM DISTRICT - 679 321. R1 & R2 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT R3 BY ADV. SRI.A.C.DEVY R4 BY ADV. SRI.D.KISHORE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/ WP(C).No. 7944 of 2016 (P) -------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 TRUE COPY OF THE INCOME TAX COMPUTATION FORM ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2008-09 EXHIBIT P1(A) TRUE COPY OF INCOME TAX COMPUTATION FORM ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2009-10 EXHIBIT P2 TRUE COPY OF NOTICE OF DEMAND DATED 13/01/2016 FOR THE ASSESSMENT YEAR 2008-09 ISSUED BY THE 2ND RESPONDENT EXHIBIT P2(A) TRUE COPY OF NOTICE OF DEMAND DATED 13/01/2016 FOR THE ASSESSMENT YEAR 2009-10 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3 TRUE COPY OF TDS CERTIFICATE DATED 28/08/08 ISSUED BY THE 3RD RESPONDENT EXHIBIT P3(A) TRUE COPY OF TDS CERTIFICATE DATED 17/03/09 ISSUED BY THE 3RD RESPONDENT EXHIBIT P4 TRUE COPY OF TDS CERTIFICATE DATED 28/04/08 ISSUED BY THE 4TH RESPONDENT EXHIBIT P4(A) TRUE COPY OF TDS CERTIFICATE DATED 31/05/09 ISSUED BY THE 4TH RESPONDENT EXHIBIT P5 TRUE COPY OF PETITION DATED 06/01/2016 OF THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2008-09 EXHIBIT P5(A) TRUE COPY OF PETITION DATED 06/01/2016 OF THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2009-10 EXHIBIT P5(B) TRUE COPY OF PETITION DATED 06/01/2016 OF THE PETITIONER BEFORE THE 4TH RESPONDENT FOR THE ASSESSMENT YEARS 2007-08 AND 2008-09 EXHIBIT P6 TRUE COPY OF INSTRUCTION NO 5/2013 DATED 08/07/2013 OF THE CENTRAL BOARD OF DIRECT TAXES EXHIBIT P7 TRUE COPY OF PETITION DATED 08/02/2016 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Msv/ -2- -2- WP(C).No. 7944 of 2016 (P) -------------------------- EXHIBIT P8 TRUE COPY OF THE RECTIFICATION APPLICATION DTD.15.3.2015 FOR THE ASSESSMENT YEAR 2008-2009. EXHIBIT P8(a) TRUE COPY OF THE RECTIFICATION APPLICATION DTD.15.3.2016 FOR THE ASSESSMENT YEAR 2009-2010. EXHIBIT P9 TRUE COPY OF THE ASSESSMENT ORDER DTD.13.1.2016 FOR THE ASSESSMENT YEAR 2008-2009. EXHIBIT P9(a) TRUE COPY OF THE ASSESSMENT ORDER DTD.13.1.2016 FOR THE ASSESSMENT YEAR 2009-2010. RESPONDENT(S)' EXHIBITS: ------------------------ NIL //TRUE COPY// P.S.TO JUDGE Msv/ A.M.SHAFFIQUE, J. ------------------------------------ W.P.(C).No.7944 of 2016 ----------------------------------- Dated this the 20th day of June, 2016 J U D G M E N T The petitioner is a Contractor from whom tax was deducted at source and TDS certificates were issued. The work was done on behalf of respondents 3 and 4. 2. It is submitted that, when TDS statement was filed by respondents 3 and 4, there occurred some mistake. As a result of which, the amount collected as TDS was not given credit, though the assessment was complete. The petitioner had been repeatedly requesting respondents 3 and 4 to make necessary rectification in the TDS statement. But so far they have not taken any action in that regard and as a consequence, the petitioner is deprived of huge amounts which had been collected as TDS. Having regard to the aforesaid factual situation, I am of the view that this writ petition can be disposed of with the following directions : 1. Respondents 3 and 4 shall take appropriate steps to ensure that the mistake in the TDS statement is rectified. It shall be done within a period of two months from the date of receipt of a copy of this judgment. W.P.(C).No.7944 of 2016 2 2. If no such steps are taken by respondents 3 and 4, it shall be open for the petitioner to recover the said amount from respondents 3 and 4. Sd/- A.M.SHAFFIQUE, JUDGE. AV "