Venkataramani Raman v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 29.08.2023 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.17208 of 2022 and W.M.P.No.16497 of 2022 Venkataramani Raman... Petitioner Vs 1. The Income Tax Officer, International Taxation Ward-2(1), BSNL Building, 4[th] Floor, Room No.18, 16, Greams Road, Chennai – 600 006. 2. Assistant Director of Income-Tax, Centralized Processing Centre, Post Bag No.2, Electronic City Post Office, Bangalore – 560 500. ... Respondents Prayer:Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Mandamus, to direct the first respondent to dispose off the rectification petitions dated 23.09.2023 and 28.02.2018 and subsequent grievance petitions to give credit for tax deducted at source ('TDS') and self-assessment tax as prayed for in the said petitions and issue the consequential refund to the petitioner on giving credit for such TDS and self-assessment tax, for the assessment years (“AYs”) 2010-2011 to 2013-2014. W.P.No.17208 of 2022 For Petitioner : Mr.K.V.Lakshmi For Respondents : Mr.B.Ramana Kumar Senior Standing Counsel and Mr.S.Rajesh Junior Standing Counsel ORDER Heard the learned counsel for the petitioner and the learned Senior Standing Counsel and the Junior Standing Counsel for the respondents. 2. Although detailed submissions were made on merits, the Court is inclined to dispose of this writ petition without expressing any opinion on merits by directing the first respondent to consider the petitioner's Rectification Application dated 23.09.2023 & 28.03.2018 and pass appropriate orders on merits and in accordance with law as expeditiously as possible within a period of six (6) months from the date of receipt of a copy of this order. No costs. Consequently, connected miscellaneous petition is closed. 29.08.2023 Neutral Citation: Yes/No Index : Yes/No Speaking/Non-Speaking Order rgm To 1. The Income Tax Officer, International Taxation Ward-2(1), BSNL Building, 4[th] Floor, Room No.18, BSNL Building, 4[th] Floor, Room No.18, 16, Greams Road, Chennai – 600 006. 2. Assistant Director of Income-Tax, Centralized Processing Centre, Post Bag No.2, Electronic City Post Office, Bangalore – 560 500. W.P.No.17208 of 2022 W.P.No.17208 of 2022 C.SARAVANAN, J.rgm W.P.No.17208 of 2022andW.M.P.No.16497 of 2022 29.08.2023