Wp/24853/2019 Of R.sumitha v. The Commissioner Of Income Tax-9

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08.11.2019CORAM THE HONOURABLE MR. JUSTICE K.RAVICHANDRABAABU The Commissioner of Income Tax 9,Nungambakkam High Road,Chennai – 600 034. Prayer : Writ Petition filed under Article 226 of theConstitution of India praying to issue a Writ of Mandamasdirecting the respondent to refund the amount of tax deducted atsource and deposited with the government to the credit of thepetitioner together with interest till the date of payment anddirect the respondent to pay compensation to the tune ofRs.3,00,000/-(Rupees three lakhs only) for the delayedprocessing of refund of the TDS amount. For Petitioner : Mr.A.Prasanna Venkat for M/s.APR Associates For Respondent : Mrs.Hema Muralikrishnan Senior Standing Counsel The petitioner seeks for a mandamus directing therespondent to refund the amount of tax deducted at source (TDS)together with interest and also to pay the compensation to thetune of Rs.3,00,000/- for the delayed processing of refund. 2. Heard both sides. 3. It is seen that the petitioner, through representationdated 19.04.2014 made a request before the Assessing Officer forrefund of income tax (TDS) amount relevant to Assessment Year2012-13. It is further seen that the petitioner has approachedthe respondent namely, The Commissioner of Income Tax – IX,Chennai – 34 on 04.01.2018 seeking for the refund of the tax 1/4 https://hcservices.ecourts.gov.in/hcservices/ deduction at source (TDS) amount. Since the said request wasnot considered, the petitioner has approached this Court forrefund of the tax amount. 4. The learned Senior Standing Counsel appearing for therespondent submitted that the concerned authority to considerthe claim of the petitioner is not the Commissioner of IncomeTax – IX, who has been arrayed as respondent in this writpetition, and on the other hand, The Commissioner of Income Tax– IV, Chennai – 34 is the proper officer for considering therequest of the petitioner. Therefore, the learned SeniorStanding Counsel submitted that the petitioner may approach thesaid officer by making the request once again so that the saidrequest will be considered and appropriate orders will be passedin accordance with law. 5. The learned counsel appearing for the petitioner submitsthat the petitioner would approach the concerned officer andmake the request immediately. 6. Accordingly, this writ petition is disposed of bydirecting the petitioner to make the request for refund of taxdeduction at source (TDS) amount relevant to Assessment Year2012-2013 before the Commissioner of Income Tax – IV, Chennai –34, within a period of two weeks from the date of receipt of acopy of this order. On receipt of such request, the concernedauthority, namely The Commissioner of Income Tax – IV, Chennai –34 shall consider the said request and pass orders on meritsand in accordance with law, within a period of four weeksthereafter. No costs. -sd/- Asst.Registrar (Insp cell ) /true copy/ Sub Asst. Registrar rgr To The Commissioner of Income Tax 9,Nungambakkam High Road,Chennai – 600 034. 2/4 copy to The Commissioner of Income Tax IV,Chennai +1 cc to M/s.APR. Associates sr92811 +1 cc to Mrs.Hema Muralikrishnan Standing counsel sr 92984 W.P.No.24853 of 2019 aa18/11/2019 3/4