Wp/13933/2015 Of V.m.raji v. The Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 24.08.2015CORAM: THE HONOURABLE MR. JUSTICE R. MAHADEVANW.P.No.13933 of 2015and M.P.No.1 of 2015 V.M.Raji ... Petitioner -Versus-1. The Commissioner of Income Tax, Income Tax Office, No.121, M.G.Road, Nungambakkam, Chennai 600 034.2. The Income Tax Officer, Tambaram, Chennai 600 045.3. The Income Tax Officer, Office of the Income Tax Officer, TDS Ward, Officer's Line, Vellore.4. The District Collector, Kancheepuram.5. The Special Tahsildar, Land Acquisition-Unit-4, Ultra Mega Power Project, Cheyyur. ... RespondentsWrit Petition filed under Article 226 of the Constitution ofIndia for the relief of issuance of Writ Mandamus directing therespondents to pay a sum of Rs.10,36,204/- with interest which hasbeen illegally deduced from the compensation amount payable to thepetitioner on account of the acquisition of the agricultural landsbelonging to the petitioner. For Petitioner For Respondents : Mr.A.Jenasenan : Mr.T.Pramodkumar Chopda ORDER The petitioner claims to have owned vast extent ofagricultural lands comprised in various survey numbers at VedalVillage. According to the petitioner, certain extent of her landwas acquired by the Government of Tamil Nadu for the purpose ofUltra Mega Power Project and appropriate compensation was grantedto him as per law. While making payment of compensation to thepetitioner, certain extent of amount was deducted under the IncomeTax Act. 2. According to the petitioner, she is neither an assesseenor he is liable to pay tax under The Income Tax Act. While so,the Land Acquisition Authority, who has no authority to deduct taxat source from the compensation amount payable to the petitioner bythe State in respect of the land acquired for the public purpose,deduced the amount so as to remit the same to the income taxdepartment. The grievance of the petitioner is that the action ofthe land acquisition officer in deducting tax at source isabsolutely illegal and the authorities are bound to refund thesame. Hence, the petitioner has no other go except to approachthis court by way of this writ petition seeking to issue a mandamusdirecting the respondents to return the amount so deducted withinterest. 3. Today, when the writ petition came up for admission,the learned counsel for the petitioner fairly submitted that theamount so deducted has already been remitted into the account ofthe Income Tax Department and therefore the petitioner may bepermitted to approach the authority concerned for refund of amountin the manner known to law. 4. In view of the above, the writ petition is dismissed asinfructuous and it is always open to the petitioner to effect E-filing with all details relating to deposit of TDS by theGovernment of Tamil Nadu supported by communication in Form 26ASissued in the name of petitioner [PAN No. for thefinancial year 2014-15 and the assessment year 2015-16] and on suchfiling, it is always open to the Income Tax Department to passappropriate orders on the same. No costs. Consequently, connectedMP is closed. Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar kmk To 1.The Commissioner of Income Tax, Income Tax Office, No.121, M.G.Road, Nungambakkam, Chennai 600 034. 2.The Income Tax Officer, Tambaram, Chennai 600 045. Tambaram, Chennai 600 045. 3.The Income Tax Officer, Office of the Income Tax Officer, TDS Ward, Officer's Line, Vellore. Office of the Income Tax Officer, TDS Ward, Officer's Line, Vellore. 4.The District Collector, Kancheepuram. Kancheepuram. 5.The Special Tahsildar, Land Acquisition-Unit-4, Ultra Mega Power Project, Cheyyur. +1cc to M/s.A.Jenasenan, Advocate, S.R.No.45541+1cc to Mr.T.Pramod Kumar, Advocate, S.R.No.44748+1cc to the Government Pleader, S.R.No.45205 W.P.No.13933 of 2015 SKV(CO)CA(14/09/2015)