N.s.sathishkumar v. The Income Tax Department, Cpc, P.b

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM W.P.No.29201 of 2018 N.S.Sathishkumar..Petitioner vs 1.The Income Tax Department, CPC, P.B.No.1, Electronic City Post Office, Bengaluru, Karnataka. 2.The Managing Director, National Insurance Company Ltd., Salem. ..Respondents Prayer: Writ Petition filed under Article 226 of theConstitution of India praying to issue a Writ of Mandamus,directing the 1[st] respondent to refund the deducted TDS amount ofRs.2,19,000/- with accrued interest at the rate of 12% from thedate of deduction till payment and TDS amount of Rs.37,000/-deducted for the year 2017-2018 with accrued interest at therate of 12% from the date of deduction till payment to thepetitioner. For Petitioner : Mr.G.Gopalakrishnan For Respondents : Mr.D.Prabhumukunth Arunkumar Standing counsel (Revenue) O R D E R The relief sought for in the present writ petition is todirect the 1[st] respondent to refund the deducted TDS amount ofRs.2,19,000/- with accrued interest at the rate of 12% from thedate of deduction till payment and TDS amount of Rs.37,000/-deducted for the year 2017-2018 with accrued interest at therate of 12% from the date of deduction till payment to thepetitioner. 2. The grievances of the writ petitioner is that the refundfor which he is entitled has not been made, despite therepresentation made in this regard to the respondents. https://hcservices.ecourts.gov.in/hcservices/ 3. The learned Standing counsel for the respondent made asubmission that for refund of deducted TDS amount, theprocedures are contemplated under Section 154 of the Income TaxAct. The procedures are to be followed for making such refund. 4. However, the petitioner submitted a representation on24.09.2018. In view of the fact that the petitioner has alreadyapproached the first respondent for redressal of his grievancesthrough representation, the first respondent is directed toconsider the representation and pass orders by following theprocedures as contemplated and by affording opportunity to thewrit petitioner as expeditiously as possible and preferablywithin a period of 12 weeks from the date of receipt of a copyof this order. 5. With these directions, the writ petition stands disposedof. However, there shall be no order as to costs. Sd/- Assistant Registrar(CS-VII) //True Copy// Sub Assistant Registrar Kak To1.The Income Tax Department, CPC, P.B.No.1, Electronic City Post Office, Bengaluru, Karnataka.2.The Managing Director, National Insurance Company Ltd., Salem.+1cc to M/s.Hema Muralikrishnan, Advocate, S.R.No.28694+1cc to Mr.R.P.Panneer Selvam, Advocate, S.R.No.28847 PMK(CO)CB(22/07/2021) W.P.No.29201 of 2018