The Assistant Commissioner Of Income Tax, Salary Circle – Vi v. S.vasudevan

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HONOURABLE MR. JUSTICE S.MANIKUMARandTHE HONOURABLE MR. JUSTICE D.KRISHNAKUMAR 1. The Commissioner of Income Tax, Chennai V, Nungambakkam, Chennai – 600 034. 2. The Assistant Commissioner of Income Tax, Salary Circle – VI, 121, M.G.Road, Chennai – 600 034. ... Appellants/RespondentsVs. S.Vasudevan ... Respondent/Petitioner PRAYER: Writ Appeal filed under Clause 15 of the LettersPatent against the order dated 15.9.2010 passed inW.P.No.20525 of 2010 on the file of this Court. W.P.No.20525 of 2010 : Writ Petition filed under Article 226of Constitution of India seeking Writ of Certiorari, callingfor records of the 1st Respondent in C.No.2063(35)/2002-03CIT-V, dated 14.07.2009. Senior Standing Counsel for IT This Writ Appeal has been preferred against theOrder dated 15.9.2010 passed in W.P.No.20525 of 2010 by alearned single Judge of this Court. https://hcservices.ecourts.gov.in/hcservices/ 2. The facts of the case are as follows:-The respondent was an employee of M/s.InfosysTechnology Ltd., Chennai and an assessee on the file of thesecond respondent. Based on the demand raised by theAssistant Commissioner of Income tax, TDS, Bangalore on7.10.1999, for the failure to deduct tax at source in respectof perquisite value of stock options allotted to its employeeswho were covered by the Employees Stock Option, otherwise,known as ESOP scheme of the company, the employer of therespondent/assesseehadpaidthetaxamountofRs.49,52,35,650/- under section 201 (1) of the Income Tax Actalong with the interest of Rs.4,82,85,475/- under section 201(1A) of the Income Tax Act. Subsequently, respective tax wasrecovered from the salary of the respondent by his employerand the respondent/assessee was also issued Form 16 by theemployer on 25.4.2010 certifying the further deduction andremittance towards tax. Subsequently, the respondent fileda revised return on 11.2.2003 and also filed a petition on11.2.2003 before the first respondent for refunding the TDSamount along with interest along with a request to condone thedelay in filing the returns. However, such request wasrejected by the first respondent vide Proceedings dated14.07.2009. Challenging the said proceedings, therespondent filed W.P.No.20525 of 2010 before the Writ Courtand the same was allowed by the Writ Court by order dated15.9.2010. Aggrieved against this order, the present WritAppeal has been filed by the revenue. 3. The revenue preferred a batch of Writ Appeals,viz., W.A.Nos.1542 and 2161 of 2010 etc., batch, against theorders passed in several Writ Petitions in similarcircumstances. In the aforesaid Writ Appeals, a DivisionBench of this Court, following the order of the Karnataka HighCourt in the case of S.Thiagarajan vs. Asst. CIT, Cirle 14(1),Bangalore reported in (2009) 185 Taxman 20, dismissed the WritAppeals by judgment dated 23.12.2011 with a direction to therespondents in those Writ Petitions to refund the amounts tothe assessees with interest payable as per the provisions ofthe Act within a period of four weeks from the date of receiptof a copy of that order. 4. It is not disputed by the learned Senior StandingCounsel appearing for the appellant that the instant WritAppeal also stands on the same footing and the Writ Appeal iscovered by the said decisions. 5. Considering the facts and circumstances of thecase and following the aforesaid decision of this Court in abatch of Writ Appeals, viz., W.A.Nos.1542 and 2161 of 2010etc., batch, this Court is not inclined to interfere with theorder of the Writ Court dated 15.9.2010 passed inW.P.No.20525 of 2010 and the same is confirmed. The Writhttps://hcservices.ecourts.gov.in/hcservices/ 4. It is not disputed by the learned Senior StandingCounsel appearing for the appellant that the instant WritAppeal also stands on the same footing and the Writ Appeal iscovered by the said decisions. 5. Considering the facts and circumstances of thecase and following the aforesaid decision of this Court in abatch of Writ Appeals, viz., W.A.Nos.1542 and 2161 of 2010etc., batch, this Court is not inclined to interfere with theorder of the Writ Court dated 15.9.2010 passed inW.P.No.20525 of 2010 and the same is confirmed. The Writhttps://hcservices.ecourts.gov.in/hcservices/ Appeal is *Dismissed The appellants are directed to refundthe amount to the assessee/respondent with interest payable asper the provisions of the Act within a period of four weeksfrom the date of receipt of a copy of this order. No orderas to Costs. Connected Miscellaneous Petition is closed. Sd/- Assistant Registrar(CS VII)Dt.25.7.16 *Corrected as per order ofthis Court for Being mentionedorder dt.9.8.2016 in WA.572/11sd/-Assistant RegistrarDt.18.8.16 asvmTo //True Copy// Sub Assistant Registrar 1. The Commissioner of Income Tax, *To be Substituted to the Chennai V, Nungambakkam,order already despatched Chennai – 600 034.on 08.8.2016.2. The Assistant Commissioner of Income Tax, Salary Circle – VI, 121, M.G.Road, Chennai – 600 034. +1cc to Mr.M.Swaminathan, Advocate, S.R.No.36761 W.A.No.572 of 2011andM.P.No.1 of 2011 GJ(CO)CA(27/07/2016)krd 22/8 https://hcservices.ecourts.gov.in/hcservices/