Wp(C)/21491/2022 Of Janatha Kuries & Loans Private Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 13 DAY OF JULY 2022 / 22ND ASHADHA, 1944WP(C) NO. 21491 OF 2022 PETITIONER/S: JANATHA KURIES & LOANS PRIVATE LTD.IX/115-A, THAIPARAMBIL SHOPPING COMPLEX VYSSERY, KIZHOOR, KUNNAMKULAM, THRISSUR, KERALA 680523 REPRESENTED BY ITS MANAGING DIRECTOR, MR BINOY P.V. BY ADVS.ANIL D. NAIRTELMA RAJUEDATHARA VINEETA KRISHNAN(K/1088/2021)P.K.BIJU RESPONDENT/S: 1THE INCOME TAX OFFICER,THRISSUR - 680 001. 2THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), AAYKAR BHAVAN, S.T. NAGAR, THRISSUR - 680 001. CIRCLE 1(1), AAYKAR BHAVAN, S.T. NAGAR, THRISSUR - OTHER PRESENT: SRI. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON13.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court being aggrieved by the fact thatcertain demands have been raised in respect of the assessment year 2006-2007without properly giving credit to certain amounts paid as advance tax for thatyear and without giving credit to certain amounts which represent the taxdeducted at source in respect of the income of the petitioner. 2.When this matter is taken up for consideration today, the learnedStanding Counsel appearing for the respondent department states that even onthe petitioner’s own showing, while remitting the advance tax, the petitionerhad quoted his TAN instead of PAN. It is submitted that unless the aboveanomaly is corrected by the petitioner, the concerned officer will not be in aposition to offer any credit to the petitioner of advance tax paid. 3.The learned counsel for the petitioner states that the petitioner hadactually given the correct PAN to his bank and the mistake was committed bythe bank while remitting the amount to the respondent department. 4.The learned Standing Counsel points out that the petitioner has alreadyapproached the assessing authority with an application for rectification(Ext.P5) and the same can be directed to be disposed of, after affording anopportunity of hearing to the petitioner. It is also submitted that penaltyproceedings initiated against the petitioner for non payment of demands can bekept in abeyance till a decision is taken on the application for rectification. 5.Taking note of the submissions of the learned counsel appearingfor the petitioner and the learned Standing Counsel for the respondents, I amof the view that this writ petition can be disposed of directing the 2[nd]respondent to consider and pass orders on Ext.P5 application for rectification,after affording an opportunity of hearing to the petitioner. It will be open tothe petitioner to correct any mistake committed while remitting advance tax sothat he gets a proper credit of advance tax paid. It will also be open to thepetitioner to bring to the notice of the 2[nd] respondent the fact that there areTDS amounts, which have not been given credit to, while finalising thedemands against the petitioner. The 2[nd] respondent shall endeavour to disposeof Ext.P5 within a period of two months from the date of receipt of a certifiedcopy of this judgment. Till such time as orders are passed on Ext.P5, anyproceedings for imposition of penalty against the petitioner shall be kept inabeyance. It is clarified that this relief applies only to assessment year 2006-2007 and not to any other assessment year which may be covered by thenotices issued. The writ petition is disposed of as above. Sd/- okb/13.7 GOPINATH P.JUDGE //True copy// P.S. to Judge APPENDIX OF WP(C) 21491/2022 PETITIONER EXHIBITS The writ petition is disposed of as above. Sd/- okb/13.7 GOPINATH P.JUDGE //True copy// P.S. to Judge APPENDIX OF WP(C) 21491/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE RETURN OF INCOME FOR THE A.Y. 2006-07 A.Y. 2006-07 Exhibit P2TRUE COPY OF THE INTIMATION ISSUED BY THE ISTRESPONDENT TO THE PETITIONER. RESPONDENT TO THE PETITIONER. Exhibit P3TRUE COPY OF THE BANK CHALLAN EVIDENCING THE PAYMENT OF ADVANCE TAX OF THE PETITIONER. PAYMENT OF ADVANCE TAX OF THE PETITIONER. Exhibit P4TRUE COPY OF THE TDS CERTIFICATES ALONG WITH THE INDEMNITY BOND THE INDEMNITY BOND Exhibit P5TRUE COPY OF THE APPLICATION FILED BY THE PETITIONER TO THE 2ND RESPONDENT ON 21.06.2011. PETITIONER TO THE 2ND RESPONDENT ON 21.06.2011. Exhibit P5 ATRUE COPY OF THE APPLICATION FILED BY THE PETITIONER TO THE 2ND RESPONDENT ON 28.07.2011. PETITIONER TO THE 2ND RESPONDENT ON 28.07.2011. Exhibit P5 BTRUE COPY OF THE APPLICATION FILED BY THE PETITIONER TO THE 2ND RESPONDENT ON 30.05.2013. PETITIONER TO THE 2ND RESPONDENT ON 30.05.2013. Exhibit P5 CTRUE COPY OF THE APPLICATION FILED BY THE PETITIONER TO THE 2ND RESPONDENT ON 09.03.2015. PETITIONER TO THE 2ND RESPONDENT ON 09.03.2015. Exhibit P5 DTRUE COPY OF THE APPLICATION FILED BY THE PETITIONER TO THE 2ND RESPONDENT ON 19.03.2020. PETITIONER TO THE 2ND RESPONDENT ON 19.03.2020. Exhibit P6TRUE COPY OF THE NOTICE U/S.221(1) DATED 04.03.2020 ISSUED BY THE 1S T RESPONDENT. 04.03.2020 ISSUED BY THE 1S T RESPONDENT. Exhibit P7TRUE COPY OF THE ACKNOWLEDGMENT EVIDENCING THE FILING OF THE REPLY TO THE NOTICE DATED 4.3.2020 THE FILING OF THE REPLY TO THE NOTICE DATED 4.3.2020 Exhibit P8TRUE COPY OF THE LETTER DATED 31.03.2022 ISSUED BY THE PETITIONER ISSUED BY THE PETITIONER