Wp(C)/2515/2016 Of M/S. Shah Enterprises v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE THURSDAY, THE 3RD DAY OF NOVEMBER 2016/12TH KARTHIKA, 1938 WP(C).No. 2515 of 2016 (L) --------------------------- PETITIONER(S): ------------- M/S. SHAH ENTERPRISES H.O.MAIN JUNCTION, CHANGANACHERRY, KOTTAYAM DISTRICT, KERALA 686101, REPRESENTED BY H. MUZAMMIL, MANAGING PARTNER BY ADVS.SRI.K.M.FIROZ SMT.M.SHAJNA SRI.S.KANNAN SMT.UMMUL FIDA RESPONDENT(S): -------------- 1. INCOME TAX OFFICER WARD II, THIRUVALLA, OFFICE OF THE INCOME TAX OFFICER, CIRCLE I, THIRUVALLA KOTTAYAM DISTRICT 689101 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE I, THIRUVALLA, OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE I, THIRUVALLA, KOTTAYAM DISTRICT 689101 3. INCOME TAX OFFICER WARD NO. I, RAIGARH, CHATTISGARH WARD NO. I, RAIGARH, CHATTISGARH 4. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KERALA OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, 2ND FLOOR, CENTRAL REVENUE BUILDING, IS PRESS ROAD, ERNAKULAM 682018 5. RINCIPAL DIRECTOR GENERAL OF INCOME TAX ( ADMINISTRATION)ROOM NO.501, MAYUR BHAWAN, CONNAUGHT CIRCUS, NEW DELHI MAYUR BHAWAN, CONNAUGHT CIRCUS, NEW DELHI WP(C).No. 2515 of 2016 (L) 6. THE STATE BANK OF TRAVANCORE MAIN BRANCH, CHANGANACHERRY, KOTTAYAM DISTRICT 689101, REPRESENTED BY ITS CHIEF MANAGER KOTTAYAM DISTRICT 689101, REPRESENTED BY ITS CHIEF MANAGER 7. BANKING OMBUDSMAN OFFICE OF THE BANKING OMBUDSMAN, RESERVE BANK OF INDIA, THIRUVANANTHAPURAM 695033 RESERVE BANK OF INDIA, THIRUVANANTHAPURAM 695033 R1 R2 & R4 BY ADV. SRI.P.K.R.MENON,SC, BY ADV. SRI.JOSE JOSEPH, SC, R3 BY ADV. SRI.SYAM J SAM BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT R6 BY SRI.R.S.KALKURA, SC, SBT BY SRI.MATHEWS J.NEDUMPARA THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03-11-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX WP(C).No. 2515 of 2016 (L) P11:A TRUE COPY OF THE COMMUNICATION BEARING NO.OBO(T) NO.10219/CTS/02110/2013-14 ISSUED BY THE 7TH RESPONDENT TO THE PETITIONER RESPONDENT(S)' EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE bp A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.No.2515 of 2016 ---------------------------------------- Dated this the 3[rd] day of November 2016 J U D G M E N T Petitioner has approached this Court seeking for a directionto the respondents to give credit to the petitioner for the amountscovered by Ext.P3. It seems that the petitioner had remittedRs.1,65,000/- in the account of the Income Tax Department. 2.The complaint of the petitioner is that despitepayment, no adjustment has been made in the account of thepetitioner in the Income Tax Department. Petitioner later came toknow that the respective Bank namely the State Bank ofTravancore had remitted the said amount in Pan No.AAQFS8396Binstead of in the system. Petitioner thereforeapproached the Income Tax Officer through the Bank to effectnecessary adjustments. In the meantime, petitioner was servedwith Ext.P9 indicating that an amount of Rs.1,94,697/- isoutstanding against the petitioner during the assessment year2008-2009. The petitioner filed a complaint before the BankingOmbudsman which came to be rejected as the matter does notcome within the ambit of the Ombudsman. Hence this writ petition is filed. petition is filed. 3.Statement is filed by the learned Standing Counselappearing for the 2[nd] respondent wherein it is stated that for theassessment year 2008-2009, the assessee declared the totalincome at Rs.5,09,370/- in the return the assessee claimedprepaid tax (advance tax) of Rs.1,65,000/-. The Return wasprocessed under Section 143(1) on 19/11/2009, resulting ademand of Rs.1,94,697/-. It is stated that as per the Pan Numberavailable in the AST, it is seen that the Pan No.AAQFS8396Bbelongs to M/s.Swastik Paddy Processing, Kamal Traders,Mauhapali, Ganj Bazar, Madhya Pradesh and the Pan is presentlylying with the Income Tax Officer, Ward-I, Raigarh. It is statedthat the Income Tax Officer, Thiruvalla had communicated thematter to Income Tax Officer, Raigarh on 17/06/2014 and28/07/2015. It is stated that correction is possible only if the PANis transferred to Assistant Commissioner of Income Tax Circle-I,Thiruvalla. 4.In so far as the amount is still available with theIncome Tax Officer, Raigarh, I am of the view that the writ petitioncan be disposed of as under: W.P.C.No.2515/2016 3 i)The 3[rd]respondent shall transfer a sum ofRs.1,65,000/- (Rupees one lakh sixty five thousand only) which isreceived as per Pan No. to the 1[st] respondent to beadjusted to the Pan No. , which shall be done withina period of one month from the date of receipt of a copy of thejudgment. ii)On receipt of the said amount, the 1[st] respondent shallmake necessary adjustments in respect of the tax payable by thepetitioner. 1[st] respondent shall forward a copy of the judgmentto the 3[rd] respondent for compliance. iii)Any recovery steps against the petitioner for theaforesaid assessment year shall be kept in abeyance until suchadjustment. (sd/-) (A.M.SHAFFIQUE, JUDGE) jsr