Cwjc/9513/2019 Of Smt. Shashi Bala Singh v. The Union Of India

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.9513 of 2019 ====================================================== Smt. Shashi Bala Singh, Female, aged about 44 years, Daughter of NandKishore Singh Advocate, and Legal heir U/s 171 of the I.T. Act Wife of LateAchint Kumar resident of Road No. 13A Rajendra Nagar P.S. Pir BahorDistt.-Patna. ... ... Petitioner Versus 1.The Union of India through the Principal Commissioner, Income TaxMuzaffarpur Charge, Muzaffarpur. 2.The Income Tax Officer, Ward Siwan at and P.O. P.S. Siwan Distt. Siwan. ====================================================== CORAM: HONOURABLE MR. JUSTICE JYOTI SARAN and HONOURABLE MR. JUSTICE PARTHA SARTHYORAL JUDGMENT(Per: HONOURABLE MR. JUSTICE JYOTI SARAN) Date : 08-08-2019 Heard Mr. Nand Kishore Singh, learned counselappearing for the petitioner and Mr. Rishi Raj Sinha, learned SeniorStanding Counsel for the Income Tax Department. The petitioner by way of this writ petition filed underArticle 226 of the Constitution of India prays for the following reliefswhich are relatable to refund of excess tax amount deposited by thedeceased husband of the petitioner by way of Deduction at Sourcefor the period 2010-11, 2011-12 to 2018-19: “(i) To issue a writ of mandamus of any other appropriatewrit/ order direction commanding the respondentauthorities to issue refund orders which have fallen due onaccount of excess payment of tax by TDS and also by coercively realized against non-existent demand for theassessment year 2010-11, 2011-12 to 2018-19 beingretained by respondent no.2 for reasons not communicatedto the petitioner. (ii) To direct payment of interest on the refunds due notonly at statutory rate but at penal rate for deliberatewithholding of refund for inordinate period. (iii) To direct respondent no.2 to upload at the website ofdepartment the actual demand if any standing as perappellate order and recall the erroneous demanduploaded.” It is the submission of learned counsel for the Department in reference to the supplementary counter affidavit that certain papers which would confirm the status of the petitioner as the legal heir ofher husband, as detailed in paragraph 14 of the supplementarycounter affidavit, is yet to be filed before the respondent no.2 i.e. theIncome Tax Officer, Ward 2(4), Siwan and which has delayed therefund. Mr. Sinha, learned Senior Standing Counsel for theDepartment, in reference to the statement made in paragraphs 12 and13 of the same counter affidavit has submitted that a refund amountof Rs.13,04,960/- for the period 2013-14 and 2014-15 is pending forpayment which is more than the claim made by the petitioner and itis due to non-filing of the papers detailed in paragraph 14 whichrequires confirmation of the status of the petitioner as the legal heirof her husband as well as her Bank details that it has not been paid. Mr. Singh, learned counsel for the petitioner, has invitedour attention to the rejoinder which has been filed to the counteraffidavit of the department and in reference to the enclosure atAnnexure P/5 he submits that this information on legal heir has beenuploaded on the portal of the Income Tax Department where theythemselves admit to all the details of the petitioner as the legal heir ofher husband, Achint Kumar and which approval was granted as backas on 30.10.2018. He thus submits that the stand taken by the IncomeTax Officer to delay the refund runs counter to their own document atAnnexure P/5 which not only confirms the status of the petitioner aslegal heir of her husband Achint Kumar but also confirms everydetail which the Income Tax Officer wants for routine refund claimedby the petitioner. We are persuaded to take down the details present atAnnexure P/5 which has been downloaded by the petitioner from theportal of the department and runs under: “Details of deceased PAN Deceased Assessee details We are persuaded to take down the details present atAnnexure P/5 which has been downloaded by the petitioner from theportal of the department and runs under: “Details of deceased PAN Deceased Assessee details PAN Name ACHINT KUMAR Date of Birth 05/11/1973 Details of Bank account of the legal heir Bank Account Number 31742862709 Account Type Savings IFS Code SBIN0004445 Bank Name State Bank of India Legal Heir DetailsHeir PAN AQHPS2602MHeir Full Name SHASHI BALA SINGHHeir Date of Birth 23/03/1972Comments APPROVEDApproval Date 30/10/2018” In view of the information present at Annexure P/5 which is complete in all respect and answers every query which the IncomeTax Officer demands from the petitioner at paragraph 14 of thesupplementary counter affidavit, we are persuaded to issue directionto the respondents and more particularly respondent no.2, the IncomeTax Officer, Ward 2(4), Siwan to ensure that the refund admissible tothe petitioner for the period in question together with admissibleinterest reaches the account of the petitioner, the detail of which ispresent at Annexure P/5 and also reproduced hereinabove, within aperiod of six weeks from today. The writ petition is allowed with the directions above. (Jyoti Saran, J) ( Partha Sarthy, J) Surendra/- AFR/NAFRNAFRCAV DATENAUploading Date20.08.2019Transmission DateNA