Wp(C)/16955/2011 Of K.b.sathish v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 13TH JULY 2011 / 22ND ASHADHA 1933 WP(C).No. 16955 of 2011(T) -------------------------------------- PETITIONER: ------------------- K.B.SATHISH, S/O. K.P.BHASKARAN, AGED 49 YEARS, SATHISH ASSOCIATES, 37/304, T.K.ROAD, THRISSUR-680 003. BY ADVS. SRI.SANTHEEP ANKARATH, SRI.SUMODH MADHAVAN NAIR. RESPONDENTS: ------------------------ 1. THE COMMISSIONER OF INCOME TAX, OFFICE OF THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM-695 001. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, S.T.NAGAR, THRISSUR-680 001. R1 & R2 BY SRI.JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.16955/2011-T: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE COMPUTATION OF TOTAL INCOME ALONG WITH THE INDIANINCOME TAX RETURN ACKNOWLEDGMENT FOR THE FINANCIAL YEAR 2007-08 DD.02/11/2007. EXT.P.2.A: COPY OF THE FORM 16A CERTIFICATE OF DEDUCTION OF TAX AT SOURCEUNDER SECTION 203 OF THE INCOME TAX ACT DTD. 12/12/2006. EXT.P.2.B: COPY OF THE FORM 16A CERTIFICATE OF DEDUCTION OF TAX AT SOURCEUNDER SECTION 203 OF THE INCOME TAX ACT DTD. 31/07/2007. EXT.P.2.C: COPY OF THE FORM 16A CERTIFICATE OF DEDUCTION OF TAX AT SOURCEUNDER SECTION 203 OF THE INCOME TAX ACT DTD. 30/03/2007. EXT.P.2.D: COPY OF THE FORM 16A CERTIFICATE OF DEDUCTION OF TAX AT SOURCEUNDER SECTION 203 OF THE INCOME TX ACT DTD. 02/01/2007. EXT.P.2.E: COPY OF THE FORM 16A CERTIFICATE OF DEDUCTION OF TAX AT SOURCEUNDER SECTION 203 OF THE INCOME TAX ACT DTD. 08/06/2007. EXT.P.2.F: COPY OF THE FORM 16A CERTIFICATE OF DEDUCTION OF TAX AT SOURCEUNDER SECTION 203 OF THE INCOME TAX ACT DTD. 12/09/2006. EXT.P.2.G: COPY OF THE FORM 16A CERTIFICATE OF DEDUCTION OF TX AT SOURCEUNDER SECTION 203 OF THE INCOME TAX ACT DTD. 18/04/2007. EXT.P.3: COPY OF THE NOTICE DTD. 16/03/2009 ISSUED BY THE R.2. UNDER SECTION143 (1) OF THE INCOME TAX ACT, 1961 TO THE PETITIONER. EXT.P.4: COPY OF THE RECTIFICATION APPLICATION DTD. 20/04/2009 SUBMITTED BYTHE PETITIONER BEFORE THE R.2. EXT.P.5: COPY OF THE REMINDER DTD. 05/06/2009 FROM THE PETITIONER TO THE R.2. EXT.P.6: COPY OF THE REMINDER DTD. 09/02/2010 FROM THE PETITIONER TO THE R.2. EXT.P.7: COPY OF THE INCOME TAX REFUND ORDER ADVICE ASSESSMENT YEAR 2007-08 EVIDENCING DEDUCTION OF AMOUNT. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// Prv. P.A. TO JUDGE. S.SIRI JAGAN, J. ================== W.P.(C).No. 16955 of 2011==================Dated this the 13[th] day of July, 2011J U D G M E N T The petitioner is a contractor. According to him, from the amounts paidby persons, who have awarded contracts to the petitioner, had deductedincome tax at source from amounts due to the petitioner and only balancehas been paid to the petitioner. The petitioner has got TDS certificates inrespect of the same also. But the Income Tax authorities take the stand thattheir records do not reveal any such payment. Now revenue recoveryproceedings have been initiated against the petitioner for recovery of the taxamount, which, according to the petitioner, he has already paid by deductionat source. In respect thereof, the petitioner has filed Ext.P4 representationbefore the 2[nd] respondent. The petitioner seeks a direction to the 2[nd]respondent to consider and pass orders on Ext.P4 expeditiously. Having heard the learned standing counsel for the Income TaxDepartment also, I dispose of this writ petition with a direction to the 2[nd]respondent to consider and pass orders on Ext.P4, as expeditiously aspossible, at any rate, within two months from the date of receipt of a certifiedcopy of this judgment. Till orders are passed on Ext.P4, recovery proceedingsshall be kept in abeyance. sdk+ ///True copy///