Wp(C)/13874/2017 Of M. Rajan v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 9TH DAY OF NOVEMBER 2017/18TH KARTHIKA, 1939 WP(C).No. 13874 of 2017 (H) ---------------------------- PETITIONER(S):----------------------- M. RAJAN,ALANKAR TEXTILES, CHALAD, KANNUR -670 014. BY ADV. SRI.S.ARUN RAJ. RESPONDENT(S): ------------------------- 1. INCOME TAX OFFICER, WARD-1, KANNUR- 670 006. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, MANACHIRA, CALICUT- 673 001. 3. M/S.ATLANTIC FABRICS, 1658 & 1659, AMARAVATHY NAGAR, ANDANKOVIL POST, KARUR DISTRICT, TAMIL NADU- 639 002. 1658 & 1659, AMARAVATHY NAGAR, ANDANKOVIL POST, KARUR DISTRICT, TAMIL NADU- 639 002. R1 & R2 BY SREELAL N. WARRIER, SC. R3 BY ADVS. SRI.P.B.KRISHNAN,SRI.P.M.NEELAKANDAN,SRI.P.B.SUBRAMANYAN,SRI.SABU GEORGE,SRI.S.NITHIN (ANCHAL). rs. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09-11-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 13874 of 2017 (H) APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1 TRUE COPY OF FORM NO.16A ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT FOR THE AY 2008-09.THE 3RD RESPONDENT FOR THE AY 2008-09. EXHIBIT P2 TRUE COPY OF THE JUDGMENT DATED 04/10/2016 PASSED BY THIS HONOURABLE COURT IN WPC NO.14424/2016.THIS HONOURABLE COURT IN WPC NO.14424/2016. EXHIBIT P3 TRUE COPY OF THE LETTER DATED 25/11/2016 ISSUED TO THE 1ST RESPONDENT BY THE PETITIONER.1ST RESPONDENT BY THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE LETTER DATED 15/12/2016 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT.THE PETITIONER BY THE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF THE LETTER DATED 21/02/2017 ISSUED BY THE PETITIONER TO THE 3RD RESPONDENT.THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P6 TRUE COPY OF THE LETTER DATED 15/03/2017 ISSUED TO THE 3RD RESPONDENT BY THE PETITIONER.3RD RESPONDENT BY THE PETITIONER. RESPONDENT'S EXHIBITS:- EXT.R3ACOPY OF THE REVISED TDS CERTIFICATE DATED 26/09/2017BEARING NUMBER VCBTAVB.BEARING NUMBER VCBTAVB. EXT.R3BCOPY OF THE REVISED TDS CERTIFICATE DATED 26/09/2017BEARING NUMBER VCBTSCB.BEARING NUMBER VCBTSCB. EXT.R3CCOPY OF THE LETTER DATED 05/10/2017 SENT BY THE RESPONDENT NO.3 TO THE PETITIONER.RESPONDENT NO.3 TO THE PETITIONER. //TRUE COPY// P.S. TO JUDGE rs. A.K.JAYASANKARAN NAMBIAR, J.------------------------------- W.P.(C).NO.13874 OF 2017 (H)-----------------------------------Dated this the 9[th] day of November, 2017 J U D G M E N T The petitioner has approached this Court seeking a direction tothe 1[st] respondent to refund an amount of Rs.1,13,586/-, which waspaid by way of tax, on behalf of the petitioner, for the assessment year2008-09. In the writ petition, it is the contention of the petitioner thatthe aforesaid amount represents the balance amount remaining to berefunded to the petitioner out of the total of Rs.3,04,468/- that wasdeposited to the credit of the petitioner by the 3[rd] respondent by wayof TDS. The 1[st] respondent raised objections to the grant of refund onthe contention that the 3[rd] respondent had not uploaded theparticulars of the deductions effected in the web portal. Through a counter affidavit filed by the 3[rd] respondent, it is nowstated that the necessary details have since been uploaded by the 3[rd]respondent, and this fact is acknowledged by the learned Standingcounsel for the 1[st] respondent. Under such circumstances, I disposethe writ petition, directing the 1[st] respondent to take steps to refund W.P.(C).No.13874/2017 the balance amount of Rs.1,13,586/- to the petitioner, within onemonth from the date of receipt of a copy of this judgment. A.K.JAYASANKARAN NAMBIAR JUDGE prp/9/11/17