Wp(C)/16388/2019 Of K.j.paulose v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 05TH DAY OF AUGUST 2019 / 14TH SRAVANA, 1941WP(C).No.16388 OF 2019(W) PETITIONER: K.J.PAULOSEKIZHAKKUMKARA HOUSE, MAMALASSERY P.O., RAMAMANGALAM 686 663, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1INCOME TAX OFFICERWARD-1, MAHIMA TOWERS, THODUPUZHA 685 584.WARD-1, MAHIMA TOWERS, THODUPUZHA 685 584. 2COMMISSIONER OF INCOME TAX (APPEALS)-II, INCOME TAX DEPARTMENT, 28/243, “POORNIMA”, PANAMPILLY NAGAR, KOCHI 682 036INCOME TAX DEPARTMENT, 28/243, “POORNIMA”, PANAMPILLY NAGAR, KOCHI 682 036 3JOINT COMMISSIONER OF INCOME TAX, ALUVA RANGE, KAP COMPLEX, PERIYAR NAGAR,ALUVA, KERALA 683 101.KAP COMPLEX, PERIYAR NAGAR,ALUVA, KERALA 683 101. 4CENTRAL BOARD OF DIRECT TAXES,9TH FLOOR LOK NAYAK BHAVAN, KHAN MARKET, 9TH FLOOR LOK NAYAK BHAVAN, KHAN MARKET, NEW DELHI 110 003, REPRESENTED BY ITS CHAIRPERSON. 5CHIEF COMMISSIONER OF INCOME TAX,ERNAKULAM COCHIN 682 011.ERNAKULAM COCHIN 682 011. SC SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON05.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.16388 OF 2019(W) JUDGMENT Sri. Tomson T. Emmanuel, the learned counsel for thepetitioner, submits that on 02.08.2019 the respondents ordered andpaid tax refund amounting to Rs.1,89,584/- (Rupees One lakh eightynine thousand five hundred and eighty four only). The paymentcovers the interest payable up to 30[t]h June 2018. The petitioner isentitled to get interest till 02.08.2019. Sri. Tomson T. Emmanuel,therefore requests the Court firstly, not press the writ prayerkeeping in view the subsequent developments and secondly,requests the Court to permit the petitioner to represent the 1[st]respondent for payment of interest from 01.07.2018 till 01.08.2019.Petitioner, if makes a representation, the same may be consideredand disposed of within reasonable time. 2.The learned Standing Counsel submits that the cause ofaction, keeping in view the amount already paid by respondentsdoes not survive. The calculation of interest and payment etc. arethe matters for consideration by the 1[st] respondent. WP(C).No.16388 OF 2019(W) In case of objection on the period which interest is paid,reasonable time is granted for reconsidering the request ofpetitioner for payment of interest from 01.07.2018 to 1.09.2019.The respective submissions are placed on record. The writpetition is disposed of by this order: a) The payment made on 02.08.2019 is taken note of and partsatisfaction is recorded. b)Petitioner is given liberty to represent to 1[st] respondentfor payment of interest for 01.07.2018 till 01.09.2019 by enclosing acopy of this judgment within three weeks from today. c)The representation filed by the petitioner is consideredand disposed of expeditiously. No order as to costs. -Sd/ S.V.BHATTI JUDGE WP(C).No.16388 OF 2019(W) APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF INCOME TAX RETURN FOR AY 2006-07 DATED 1.3.2007 SUBMITTED BEFORE 1ST RESPONDENT ALON WITH COMPUTATION OF STATEMENT OF INCOME AND TDS CERTIFICATE.2006-07 DATED 1.3.2007 SUBMITTED BEFORE 1ST RESPONDENT ALON WITH COMPUTATION OF STATEMENT OF INCOME AND TDS CERTIFICATE.EXHIBIT P2TRUE COPY OF ORDER U/S. 154 READ WITH SECTION 143 (1) DATED 14.2.2008 ISSUED BY 1ST RESPONDENT IN REFUNDING A SUM OF RS. 15,710/ONLY FOR AY 2006-07, AGAINST EXT. P1 RETURN SUBMITTED.SECTION 143 (1) DATED 14.2.2008 ISSUED BY 1ST RESPONDENT IN REFUNDING A SUM OF RS. 15,710/ONLY FOR AY 2006-07, AGAINST EXT. P1 RETURN SUBMITTED. EXHIBIT P3TRUE COPY OF APPELLANT ORDER NO. 29/TPA/07-08 DATED 9.5.2018 PASSED BY 2ND RESPONDENT IN APPEAL SUBMITTED AGAINST EXTP2 ORDER.29/TPA/07-08 DATED 9.5.2018 PASSED BY 2ND RESPONDENT IN APPEAL SUBMITTED AGAINST EXTP2 ORDER. EXHIBIT P3TRUE COPY OF APPELLANT ORDER NO. 29/TPA/07-08 DATED 9.5.2018 PASSED BY 2ND RESPONDENT IN APPEAL SUBMITTED AGAINST EXTP2 ORDER.29/TPA/07-08 DATED 9.5.2018 PASSED BY 2ND RESPONDENT IN APPEAL SUBMITTED AGAINST EXTP2 ORDER. EXHIBIT P4TRUE COPY OF LETTER DATED 11.6.2018 SUBMITTED BEFORE 1ST RESPONDENT, ALONG WITH COPY OF EXT P3 APPELLATE ORDER FOR MODIFYING EXT P2 ORDER.SUBMITTED BEFORE 1ST RESPONDENT, ALONG WITH COPY OF EXT P3 APPELLATE ORDER FOR MODIFYING EXT P2 ORDER. EXHIBIT P5TRUE COPY OF MODIFIED ORDER DATED 19.6.2018 ISSUED BY 1ST RESPONDENT, WITHOUT REFUNDING EXCESS REFUNDABLE AMOUNT.19.6.2018 ISSUED BY 1ST RESPONDENT, WITHOUT REFUNDING EXCESS REFUNDABLE AMOUNT. EXHIBIT P6TRUE COPY OF LETTER DATED 19.9.2018 SUBMITTED BEFORE 1ST RESPONDENT, FOR REFUNDING THE EXCESS AMOUNT TOGETHER WITH INTEREST FOR AY 2006-07SUBMITTED BEFORE 1ST RESPONDENT, FOR REFUNDING THE EXCESS AMOUNT TOGETHER WITH INTEREST FOR AY 2006-07 EXHIBIT P7TRUE COPY OF LETTER DATED 24.9.2018 ISSUEDBY 1ST RESPONDENT INFORMING DIFFICULTY IN REFUNDING THE EXCESS AMOUNT, AVAILABLE IN EXT. P5 MODIFIED ORDER FOR WANTBY 1ST RESPONDENT INFORMING DIFFICULTY IN REFUNDING THE EXCESS AMOUNT, AVAILABLE IN EXT. P5 MODIFIED ORDER FOR WANT EXHIBIT P8TRUE COPY OF LETTER DATED 30.11.2018 SUBMITTED BEFORE 5TH RESPONDENT FOR ISSUING PROPER DIRECTIONS TO RESPONDENT 1 TO 3.SUBMITTED BEFORE 5TH RESPONDENT FOR ISSUING PROPER DIRECTIONS TO RESPONDENT 1 TO 3. WP(C).No.16388 OF 2019(W) -5- EXHIBIT P8 ATRUE COPY OF LETTER DATED 24.1.2019 SUBMITTED BEFORE 5TH RESPONDENT AS REMAINDER TO EXT. P8 REQUEST. RESPONDENTS'S/S EXHIBITS: NIL