Wp(C)/26217/2016 Of Abubin Harshad v. Joint Commissioner Of Income Tax, Ernakulam

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE FRIDAY, THE 21ST DAY OF OCTOBER 2016/29TH ASWINA, 1938 WP(C).No. 26217 of 2016 (B) ---------------------------- PETITIONER(S): ------------- 1. SRI.ABUBIN HARSHAD, 5B,PALM BEACH APARTMENT, SOUTH BEACH, KOZHIKODE, PALM BEACH APARTMENT, SOUTH BEACH, KOZHIKODE, NOW RESIDING AT CC 9/1386 B, VELIYAVEETTIL, VELI GROUND, ODATHA, FORT KOCHI, ERNAKULAM, COCHIN-682001.ODATHA, FORT KOCHI, ERNAKULAM, COCHIN-682001. 2. SRI.RIYAS K., KOONATHIL HOUSE, KAPPALAM KUZHI, VAVAD P.O., KODUVALLY, KOZHIKODE. 3. NOUSHAD K., KANIYARAKKAL HOUSE, AVILORA P.O., KODUVALLY, KOZHIKODE, REPRESENTED BY THE POWER OF ATTORNEY HOLDER MR.K.RIYAS. BY ADVS.SRI.ANIL D. NAIR KUM.SOUMYA PRAKASH KUM.MEKHALA M.BENNY SRI.SREEJITH R. NAIR RESPONDENT(S): -------------- 1. THE JOINT COMMISSIONER OF INCOME TAX,CENTRAL RANGE, ERNAKULAM-682018.CENTRAL RANGE, ERNAKULAM-682018. 2. THE DEPUTY COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-II, CENTRAL CIRCLE-II, AAYANKAR BHAVAN (NORTH BLOCK), KOZHIKODE, PIN-673001.KOZHIKODE, PIN-673001. BY SRI.K.M.V.PANDALAI, (CG) mbr/ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 26217 of 2016 (B) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS:-----------------------EXHIBIT P1 : TRUE COPY OF THE AFFIDAVIT OF THE 2ND PETITIONERDATED 21-3-2014.EXHIBIT P2 : TRUE OF THE AFFIDAVIT OF THE 3RD PETITIONER DATED 4-3-2014.EXHIBIT P3 : TRUE COPY OF THE AFFIDAVIT OF THE 1ST PETITIONERDATED 21-3-2014.EXHIBIT P4 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT ON THE 1ST PETITIONER FOR THE A.Y. 2008-09.EXHIBIT P5 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT ON THE 1ST PETITIONER FOR THE A.Y. 2009-10.EXHIBIT P6 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT ON THE 1ST PETITIONER FOR THE A.Y. 2010-11.EXHIBIT P7 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT ON THE 1ST PETITIONER FOR THE A.Y. 2011-12.EXHIBIT P8 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT ON THE 1ST PETITIONER FOR THE A.Y. 2012-13.EXHIBIT P9 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT ON THE 1ST PETITIONER FOR THE A.Y. 2013-14.EXHIBIT P10 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT ON THE 1ST PETITIONER FOR THE A.Y. 2014-15.EXHIBIT P11 : TRUE COPY OF THE ASSESSMENT ORDER 22-6-2015 ISSUED BY THE 2ND RESPONDENT ON THE 2ND PETITIONER FOR THE A.Y. 2014-15.EXHIBIT P12 : TRUE COPY OF THE ASSESSMENT ORDER 22-6-2015 ISSUED BY THE 2ND RESPONDENT ON THE 3RD PETITIONER FOR THE A.Y. 2014-15.EXHIBIT P13 : TRUE COPY OF THE AFFIDAVIT DT. 24-7-2016 OF THE 1ST PETITIONER.--2-- WP(C).No. 26217 of 2016 (B) --------------------------- EXHIBIT P14 : TRUE COPY OF THE LETTER DT. 9-7-2015 SUBMITTED BY THE 1ST PETITIONER TO THE 2ND RESPONDENT.BY THE 1ST PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P15 : TRUE COPY OF THE AFFIDAVIT DT. 27-2-2016 OF THE 1ST PETITIONER. EXHIBIT P16 : TRUE COPY OF THE LETTER DT. 27-2-2016 SUBMITTED BY THE 1ST PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P17 : TRUE COPY OF THE LETTER DT. 27-2-2016 SUBMITTED BY THE 1ST PETITIONER TO THE 2ND RESPONDENT.BY THE 1ST PETITIONER TO THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS: ----------------------- NIL //TRUE COPY// P.S. TO JUDGE mbr/ A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.No.26217 of 2016 ---------------------------------------- Dated this the 21[st] of October 2016 J U D G M E N T This writ petition has been filed seeking the following reliefs: “(a)To issue a writ of mandamus,and such other writ, order or direction,directing the respondents to refund thebalance money seized from the 2[nd] and 3[rd]petitioner after adjusting the dues from the1[st] petitioner as per Exhibits P4 to P10. BY THE 1ST PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P17 : TRUE COPY OF THE LETTER DT. 27-2-2016 SUBMITTED BY THE 1ST PETITIONER TO THE 2ND RESPONDENT.BY THE 1ST PETITIONER TO THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS: ----------------------- NIL //TRUE COPY// P.S. TO JUDGE mbr/ A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.No.26217 of 2016 ---------------------------------------- Dated this the 21[st] of October 2016 J U D G M E N T This writ petition has been filed seeking the following reliefs: “(a)To issue a writ of mandamus,and such other writ, order or direction,directing the respondents to refund thebalance money seized from the 2[nd] and 3[rd]petitioner after adjusting the dues from the1[st] petitioner as per Exhibits P4 to P10. (b)Pending hearing and finaldisposal of this writ petition, this Hon'bleCourt be pleased to direct the respondentsto refund the monies due to 1[st] petitioner.” 2.There is no dispute about the factual situation arising in the case. Certain amounts have been seized from petitioners 2 and 3. 1[st] petitioner owns the aforesaid amount. Assessment hasbeen completed and after adjusting the amount, the balance wasdue to the petitioner. Since no action was taken in the matter,this writ petition is filed. 3.Statement has been filed by the Department inter aliastating that initially the 1[st] petitioner sought for refund of the amount to petitioners 2 and 3. Later he retracted from the sameand requested for payment of amount to him. 4.Reply affidavit has been filed by the petitioners statingthat the amount may be refunded to petitioners 2 and 3. 5.Heard learned counsel for the petitioners and thelearned Standing Counsel appearing for the respondents. 6.It is pointed out that under Section 132B(3) of theIncome Tax Act, 1961, refund has to be effected to the personfrom whom the amount has been seized. Learned counsel forthe petitioners submits that it would suffice that direction beissued to the respondents to release the amount to petitioners 2and 3. Having regard to the aforesaid submission, this writ petitionis disposed of as under: Balance amount, after making the adjustment, shall bereleased to petitioners 2 and 3 within a period of one month fromthe date of receipt of a copy of this judgment. (sd/-) (A.M.SHAFFIQUE, JUDGE) jsr