Wp(C)/23610/2022 Of Varghese Mavilayil Chacko v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 24 DAY OF NOVEMBER 2022 / 3RD AGRAHAYANA, 1944 WP(C) NO. 23842 OF 2022 PETITIONER: NEEMA NIDHI LTDNEEMA BUILDINGKARUVATTA, ADOOR, PATHANAMTHITTAREPRESENTED BY ITS MANAGING DIRECTORVARGHESE MAVILAYIL CHACKO, PIN - 691523BY ADVS.S.MUHAMMED HANEEFFDIVYA RAVINDRANM.H.ASIF ALISWETHAMBILY C. RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLEKARBALA, KOLLAM, PIN - 6910012THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (CENTRAL)INCOME TAX OFFICE5 FLOOR, KANDOMKULATHY TOWERSM.G ROAD,KOCHI, PIN - 6820113UNION OF INDIAREPRESENTED BY ITS SECRETARYTO GOVERNMENT, MINISTRY OF FINANCENORTH BLOCK, NEW DELHI, PIN - 110001 OTHER PRESENT: ADV. JOSE JOSEPH (SC), ADV. S MANU (DSGI) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.11.2022, ALONG WITH WP(C).23511/2022, 23516/2022 AND CONNECTEDCASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 24 DAY OF NOVEMBER 2022 / 3RD AGRAHAYANA, 1944WP(C) NO. 23511 OF 2022 PETITIONER: BIJU VARGHESEAGED 56 YEARSS/O M.C VARGHESEMAVILAYIL, KURUVATTAADOOR, PATHANAMTHITTA- 691523, PIN - 691523BY ADVS.S.MUHAMMED HANEEFFDIVYA RAVINDRANM.H.ASIF ALISWETHAMBILY C. RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCONIE TAXCENTRAL CIRCLEKARBALA, KOLLAM- 691001, PIN - 6910012THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (CENTRALINCOME TAX OFFICE5TH FLOOR KANDOMKULATHY TOWERSM.G ROAD, KOCHI-682011.3UNION OF INDIA REPRESENTED BY ITS SECRETARYTO GOVERNMENT, MINISTRY OF FINANCENORTH BLOCK, NEW DELHI-110001, PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.11.2022, ALONG WITH WP(C).23842/2022 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 24 DAY OF NOVEMBER 2022 / 3RD AGRAHAYANA, 1944 WP(C) NO. 23516 OF 2022 PETITIONER: MARLINE BIJU VARGHESEAGED 42 YEARSW/O BIJU VARGHESEMAVILAYIL, KURUVATTAADOOR, PATHANAMTHITTA, PIN - 691523BY ADVS.S.MUHAMMED HANEEFFDIVYA RAVINDRANM.H.ASIF ALISWETHAMBILY C. RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLEKARBALA,KOLLAM, PIN - 6910012THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (CENTRAL)INCOME TAX OFFICE5TH FLOOR, KANDOMKULATHY TOWERM.G.ROAD, KOCHI, PIN - 6820113UNION OF INDIA REPRESENTED BY ITS SECRETARY TO GOVERNMENTMINISTRY OF FINANCENOTH BLOCK, NEW DELHI, PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.11.2022, ALONG WITH WP(C).23842/2022 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 24 DAY OF NOVEMBER 2022 / 3RD AGRAHAYANA, 1944WP(C) NO. 23610 OF 2022 PETITIONER: VARGHESE MAVILAYIL CHACKOAGED 83 YEARS, S/O CHACKOMAVILAYIL, KARUVATTAADOOR, PATHANAMTHITTA- 691523, PIN - 691523BY ADVS.S.MUHAMMED HANEEFFDIVYA RAVINDRANM.H.ASIF ALISWETHAMBILY C. RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLEKARBALA, KOLLAM-691001, PIN - 6910012THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (CENTRAL),INCOME TAX OFFICE5TH FLOOR, KASOMKULATHY TOWERSM.G ROAD, KOCHI-682011, PIN - 6820113UNION OF INDIA REPRESENTED BY ITS SECRETARYTO GOVERNMENT, MINISTRY OF FINANCENORTH BLOCK, NEW DELHI-110001, PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.11.2022, ALONG WITH WP(C).23842/2022 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -5- J U D G M E N T [W.P (C) Nos.23842/2022, 23511/2022, 23516/2022 & 23610/2022] RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLEKARBALA, KOLLAM-691001, PIN - 6910012THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (CENTRAL),INCOME TAX OFFICE5TH FLOOR, KASOMKULATHY TOWERSM.G ROAD, KOCHI-682011, PIN - 6820113UNION OF INDIA REPRESENTED BY ITS SECRETARYTO GOVERNMENT, MINISTRY OF FINANCENORTH BLOCK, NEW DELHI-110001, PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.11.2022, ALONG WITH WP(C).23842/2022 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -5- J U D G M E N T [W.P (C) Nos.23842/2022, 23511/2022, 23516/2022 & 23610/2022] The petitioners in these cases suffered orders of assessment and ordersimposing penalty for assessment years 2010-11 and 2016-17. They filed applicationsunder the Vivad Se Vishwas Act, 2000 and the matter has been settled. As aconsequence of settlement, certain amounts have to be refunded to the petitioners.However, such refund has not been made despite the passage of merely one yearand 9 months from the date of settlement. 2.The learned Standing Counsel appearing for the respondentDepartment states that the refund could not be made only on account of sometechnical defect and the Director General of Income Tax has already taken up thematter with the Centralized Processing Centre, Bengaluru. It is submitted that theno manual refund is possible and all refund applications are processed at theCentralized Processing Centre at Bengaluru. It is submitted that the refund will beissued shortly. 3.Taking into consideration of the submissions, this writ petition willstand disposed of directing that the refund due to the petitioners shall be processedwithout any further delay and shall be be issued at any rate within a period of 2months from the date of receipt of a certified copy of this judgment. If thepetitioners are entitled to any interest on account of the delayed payment of refund,the same shall also be granted to the petitioners. APPENDIX OF WP(C) 23511/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2010-I 1.20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2010-I 1. Exhibit P1 (a)TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2011 -12.20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2011 -12. Exhibit P1(b)TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2012-13.20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2012-13. Exhibit P1 (c)TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2013-14.20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2013-14. Exhibit P1 (d)TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2014-15.20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2014-15. Exhibit P1 (e)TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2015-16.20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2015-16. Exhibit P1(f)TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2016-17.20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2016-17. Exhibit P2TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2010-1111.3.2022 IN THE E-FILING PORTAL FOR AY 2010-11 Exhibit P2 (a)TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2011-12.11.3.2022 IN THE E-FILING PORTAL FOR AY 2011-12. Exhibit P2 (b)TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3 .2022 IN THE E-FILING PORTAL FOR AY 2012-13 .11.3 .2022 IN THE E-FILING PORTAL FOR AY 2012-13 . Exhibit P2 (c)TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2013-1411.3.2022 IN THE E-FILING PORTAL FOR AY 2013-14 Exhibit P2 (d)TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2014-1511.3.2022 IN THE E-FILING PORTAL FOR AY 2014-15 Exhibit P2TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2010-1111.3.2022 IN THE E-FILING PORTAL FOR AY 2010-11 Exhibit P2 (a)TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2011-12.11.3.2022 IN THE E-FILING PORTAL FOR AY 2011-12. Exhibit P2 (b)TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3 .2022 IN THE E-FILING PORTAL FOR AY 2012-13 .11.3 .2022 IN THE E-FILING PORTAL FOR AY 2012-13 . Exhibit P2 (c)TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2013-1411.3.2022 IN THE E-FILING PORTAL FOR AY 2013-14 Exhibit P2 (d)TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2014-1511.3.2022 IN THE E-FILING PORTAL FOR AY 2014-15 Exhibit P2 (e)TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2015-16. Exhibit P2(f)TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3 .2022 IN THE E-FILING PORTAL FOR AY 2016-17. APPENDIX OF WP(C) 23516/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2012-13. Exhibit P1(a)TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2013-14. Exhibit P1(b)TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2014-15. Exhibit P1 (c)TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2015-16. Exhibit P2TRUE COPY OF THE GRIEVANCE PETITION FILED ON 1.3 .2022 IN THE E-FILING PORTAL FOR AY 2015-16. APPENDIX OF WP(C) 23610/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2010-11 Exhibit P1 (a)TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2011 -12 Exhibit P1(b)TRUE COPY OF THE FOM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2012 -13 Exhibit P1 (c)TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2013-14. Exhibit P1 (d)TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2014- I 5 . Exhibit P1 (e)TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2015-16. Exhibit P1 (f)TRUE COPY OF THE FOM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2016-17 Exhibit P2TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3 .2022 IN THE E-FILING PORTAL FOR AY 2014- 1 5. Exhibit P2 (a)TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2015-16. Exhibit P2 (b)TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E,FILING PORTAL FOR AY 2016-17 APPENDIX OF WP(C) 23842/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2014-15. Exhibit P1(a)TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2015-16 Exhibit P2TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2014-15. Exhibit P2(a)TRUE COPY OF THE GRIEVANCE PETITION FILED ON 1.3.2022 IN THEE-FILING PORTAL FOR AY 2015-16