S.murugan v. The Income Tax Officer, Corporate Ward 17(2), Aayakar Bhawan

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27.6.2016 CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMWrit Petition No.21867 of 2016 S.Murugan ...PetitionerVs 1.The Income Tax Officer, Corporate Ward 17(2), Aayakar Bhawan, No.121, Nungambakkam High Road, Chennai-34. 2.The Income Tax Officer, TDS Circle, Aayakar Bhawan, No.121, Nungambakkam High Road, Chennai-34....Respondents PETITION under Article 226 of The Constitution of Indiapraying for the issuance of a Writ of Mandamus directing therespondents to rectify and correct the wrong TDS (tax deductionat source) entry made in the petitioner's PAN namely . For Petitioner : Mr.K.S.R.AnirudhaFor Respondents :Mr.S.RajeshORDER Mr.S.Rajesh, learned Standing Counsel takes notice for therespondents. Heard both. By consent, the writ petition itself istaken up for final disposal. 2. The petitioner seeks a direction to the respondents torectify and correct the wrong tax deduction at source entry madein his permanent account number. 3. The petitioner is working as a driver in a privatelimited company in Chennai, drawing a monthly salary ofRs.15,360/-. The petitioner is an income tax assessee. Thepetitioner has been duly filing returns. As his income does notexceed the taxable limit as prescribed under the Income Tax Act,1961, no tax is payable for the year 2016-17. Further, thepetitioner would state that he has no other source of income nor https://hcservices.ecourts.gov.in/hcservices/ he received any payments requiring tax deduction at source forthe assessment year 2016-17. 4. While filing the returns for the assessment year 2016-17,to the petitioner's surprise, he found an entry totallyunconnected with his permanent account number or his employershowing tax deduction at source for Rs.5,724/- and incomecredited at Rs.28,582/-. According to the petitioner, this errorhas wrongly crept in and the deductor is cited as theSuperintendent-cum-DistrictAyurvedOffficer,Balaghat.Therefore, the petitioner submitted a representation on13.6.2016 to the second respondent to rectify the error. 5. The learned Standing Counsel for the respondents, oninstructions, submits that the representation sent by thepetitioner was received by the Authority concerned on 13.6.2016itself and the same is being examined and the Authorityconcerned will take appropriate action on the saidrepresentation. 6. On a perusal of Form 26AS, it is evident that thededuction has been made by a person, who is totally unconnectedwith the petitioner's permanent account number. Therefore, ifthe error is inadvertent and due to certain other reasons, thesecond respondent should rectify the same and intimate to thepetitioner. 7. Accordingly, the writ petition is disposed of with adirection to the second respondent to consider therepresentation of the petitioner dated 13.6.2016, examine as tohow the tax deduction at source had been made and after dueverification and pass appropriate orders regarding rectificationwithin a period of three weeks from the date of receipt of acopy of this order. No costs. Sd/- Assistant Registrar(CS V) To 1.The Income Tax Officer, Corporate Ward 17(2), Aayakar Bhawan, No.121, Nungambakkam High Road, Aayakar Bhawan, No.121, Nungambakkam High Road, https://hcservices.ecourts.gov.in/hcservices/ Chennai-34. 2.The Income Tax Officer, TDS Circle, Chennai-34. Aayakar Bhawan, No.121, Nungambakkam High Road, +1cc to M/s.S.Rajesh, Advocate Sr.36099 WP.Nos.21867 of 2016ala[co]srg 13/07/2016