VIJAYARAGHAVAN KUNJU PILLAI V. INCOME TAX OFFICER

WP(C)/7957/2023

AI Insights

The case involves Vijayaragharan Kunju Pillai, the petitioner, who erroneously remitted advance tax into a wrong PAN account, leading to a demand against him. The petitioner approached the grievance cell with Exhibit P4, but the matter was not resolved. The court, upon hearing the submissions, directed the first respondent to address the grievance expeditiously.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 678096 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 08-03-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: ANIL NAIR; ANJANA TELMA RAJU; P K BIJU
• Keywords: Advance tax; Income Tax; Wrong PAN; Grievance cell
• Section: 143(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 8TH DAY OF MARCH 2023 / 17TH PHALGUNA, 1944 WP(C) NO. 7957 OF 2023 PETITIONER: VIJAYARAGHAVAN KUNJU PILLAI AGED 59 YEARS PMC/XIV/370A, VIJAYAS, THOLICODU, PUNALUR, KOLLAM, KERALA, PIN – 691 305 BY ADVS. ANIL D. NAIR ANJANA A. TELMA RAJU P.K.BIJU RESPONDENTS: 1 INCOME TAX OFFICER WARD-4, INCOME TAX OFFICE, KOLLAM, PIN – 691 305 2 THE ASSISTANT DIRECTOR OF INCOME TAX CPC, BANGALORE, PIN – 560 500 SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 7957 OF 2023 2 T . R. RA V I , J . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - WP ( C ) No . 7 9 5 7 o f 2 0 2 3 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Da t e d t h i s t h e 0 8 t h d a y o f Ma r c h , 2 0 2 3 J UDGME NT T h e g r i e v a n c e o f t h e p e t i t i o n e r i s t h a t a d v a n c e t a x wa s r e mi t t e d i n t o a wr o n g P A N a c c o u n t a n d a s a r e s u l t , a d e ma n d h a s b e e n ma d e a g a i n s t t h e p e t i t i o n e r . T h e p e t i t i o n e r h a s a p p r o a c h e d t h e g r i e v a n c e c e l l w i t h E x t . P 4 a n d i t i s s t a t e d t h a t t h e g r i e v a n c e c e l l i s y e t t o d i s p o s e o f t h e ma t t e r . 2 . T h e S t a n d i n g C o u n s e l o n i n s t r u c t i o n s s u b mi t s t h a t E x t . P 4 c a n b e c o n s i d e r e d a n d o r d e r s i s s u e d . 3 . I n t h e r e s u l t , t h i s wr i t p e t i t i o n i s d i s p o s e d o f d i r e c t i n g t h e 1 s t r e s p o n d e n t t o c o n s i d e r a n d p a s s o r d e r s o n E x t . P 4 a f t e r h e a r i n g t h e p e t i t i o n e r , a t t h e e a r l i e s t , a t a n y r a t e wi t h i n t h r e e mo n t h s f r o m t h e d a t e o f r e c e i p t o f a c o p y o f t h i s j u d g me n t . S t e p s i n i t i a t e d a s p e r E x t . P 5 s h a l l r e ma i n s t a y e d t i l l a d e c i s i o n i s t a k e n o n E x t . P 4 . S d / - T . R. RA V I s n J UDGE WP(C) NO. 7957 OF 2023 3 APPENDIX OF WP(C) 7957/2023 PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE COUNTER FOIL OF THE CHALLAN EVIDENCING THE PAYMENT OF ADVANCE TAX AGAINST WRONG PAN NUMBER OF PETITIONER ON 13.12.2021 Exhibit P2 TRUE COPY OF JURISDICTION DETAILS OF THE BENEFICIARY OF CREDIT ON 26.08.2021 Exhibit P3 TRUE COPY OF THE NO OBJECTION LETTER ISSUED BY THE BENEFICIARY Exhibit P4 TRUE COPY OF THE APPLICATION FILED BY THE PETITIONER BEFORE THE GRIEVANCE CELL ON 9.3.2022 Exhibit P4(a) TRUE COPY OF THE REPLY ISSUED BY THE GRIEVANCE CELL DATED 09-03-2022 Exhibit P5 TRUE COPY OF THE INTIMATION ISSUED UNDER SEC.143 (1) DATED 6.10.2022 ISSUED TO THE PETITIONER Exhibit P6 TRUE COPY OF THE LETTER DATED 11.10.2022 SUBMITTED BY THE PETITIONER RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE "