N.mathivanan v. The Income Tax Officer, Office Of Income Tax Officer, Ward –

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 18.10.2016 THE HON'BLE Dr.JUSTICE S.VIMALA W.P(MD) No.19804 of 2016 N.Mathivanan ... Petitioner -vs- 1.The Income Tax Officer, Office of Income Tax Officer, Ward – 1, Palani Bye pass Road, Kottaipatti Post, Dindigul – 624 002. 2.The District Educational Officer, District Educational Office, Palani, Dindigul District. ... Respondents Writ Petition filed under Article 226 of the Constitutionof India praying to issue a Writ of Mandamus directing the 2ndrespondent to pay the tax arrears as per letter dated 12.07.2016of the 1st respondent through e-TDS which have been deducted fromthe petitioner and arrears for the Financial year 2013-2014 andenable him to claim the tax relief under section 89(1) of theIncome tax Act within a specified time frame to be fixed by thisCourt. This Writ Petition has been filed, seeking a direction tothe second respondent to pay the tax arrears as per the demandmade in letter dated 12.07.2016 of the first respondent through e-TDS (which has been deducted from the petitioner's account) andalso arrears of tax for the Financial year 2013-2014, so as toenable the petitioner to claim the tax relief under section 89(1)of the Income Tax Act.https://hcservices.ecourts.gov.in/hcservices/ 2.Heard the learned counsel appearing for the petitioner;the learned counsel for the first respondent and the learnedGovernment Advocate, who takes notice for the second respondent.By consent the writ petition itself is taken up for final disposalat the admission stage. 3.The petitioner is a retired teacher. On 25.05.2015, thesecond respondent has issued a challan for the deduction of taxamount from the petitioner's pension arrears. Accordingly,deduction has been made to the tune of Rs.66,281/. 3.1.The first respondent thereafter, has sent an intimationraising the demand of Rs.77,537/- for the assessment year 2014-15,asking the petitioner to provide copy of the challan if tax wasalready paid or the petitioner is expected to appear in person on01.03.2016 before the Income Tax Officials at Dindigul. 4.Immediately, on the next day, the petitioner hassubmitted a representation to the second respondent which wasfollowed by the representation dated 01.03.2016 also. After fivemonths of the first communication, a second letter has been sentfrom the office of the income tax on 12.07.2016 asking thepetitioner to provide challan for the payment of income tax or atleast to appear before the office on 25.07.2016. The demand ofRs.77,537/- represents the demand of both tax and interest i.e.tax at Rs.66,854/- and the interest at Rs.10,688/-. Again on 18.07.2016, the petitioner has sent arepresentation listing out the previous representations and alsoseeking their advice as to what has to be done. As there was noreply, this Writ Petition has been filed. 5.The communications from the income tax department/firstrespondent herein dated 22.02.2016 and 12.07.2016 would havedefinitely caused mental agony to the petitioner. Even thoughincome tax has already been deducted from his salary, only becauseof non remittance of that amount by the second respondent to theincome tax office (first respondent), the petitioner is put toinconvenience and harassment. 6.Under such circumstances, if the amount of income taxalready recovered from the petitioner, has been transmitted to thefirst respondent, the second respondent is directed to intimatethe same to the first respondent/income tax office with a prooffor remittance; if not transmitted, the same shall be remittedwithin a period of three days from the date of receipt of copy ofthe order. The tax demanded by the first respondent, shall be bornhttps://hcservices.ecourts.gov.in/hcservices/out only by the second respondent, as it has been already deductedfrom the account of the petitioner. 3 7.The Writ Petition is disposed of with the abovedirection. No costs.Sd/-Assistant Registrar (CS-I) /True copy/ 6.Under such circumstances, if the amount of income taxalready recovered from the petitioner, has been transmitted to thefirst respondent, the second respondent is directed to intimatethe same to the first respondent/income tax office with a prooffor remittance; if not transmitted, the same shall be remittedwithin a period of three days from the date of receipt of copy ofthe order. The tax demanded by the first respondent, shall be bornhttps://hcservices.ecourts.gov.in/hcservices/out only by the second respondent, as it has been already deductedfrom the account of the petitioner. 3 7.The Writ Petition is disposed of with the abovedirection. No costs.Sd/-Assistant Registrar (CS-I) /True copy/ Sub Assistant Registrar To1.The Income Tax Officer, Office of Income Tax Officer, Ward – 1, Palani Bye pass Road, Kottaipatti Post, Dindigul – 624 002. 2.The District Educational Officer, District Educational Office, Palani, Dindigul District.+1 CC to M/s.R,KRISHNAMOORTHY, Advocate, SR No.61339 +1 CC to M/s.M.ATHILAKSHMI, Advocate, SR No.61240 WP(MD)No.19804 of 2016 rj2/mjSH/SKS-RR:10.11.2016:2P/5C