Wp(C)/26600/2022 Of S. Padmakumar v. The Income Tax Officer/Assessing Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 23 DAY OF AUGUST 2022 / 1ST BHADRA, 1944WP(C) NO. 26600 OF 2022 PETITIONER: S. PADMAKUMAR,AGED 50 YEARS,S/O.SUKUMARAN NAIR, PARVATHY NILAYAM,ALATHRA, SREEKARYAM P.O., THIRUVANANTHAPURAM DISTRICT, PIN - 695017 BY ADV BABU S. NAIR RESPONDENT: THE INCOME TAX OFFICER/ASSESSING OFFICER,WARD 1(2), AYAKKAR BHAVAN, KOWDIYAR P.O.,THIRUVANANTHAPURAM, PIN – 695 003.BY ADV CHRISTOPHER ABRAHAM, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner suffered an order of assessment (inrespect of assessment year 2009-10) under the provisions ofthe Income Tax Act. It is the case of the petitioner that withoutgiving credit to amounts of TDS, the assessment wascompleted against the petitioner by giving credit only to theself assessment tax paid by the petitioner. It is submitted thatthe petitioner has now been issued with Ext.P3 noticedemanding an amount of Rs.3,51,160/-. It is submitted that ifproper credit is given to the TDS amounts, there will be nodemand against the petitioner. It is submitted that thepetitioner has filed Ext.P5 application for rectification and thesame is pending consideration of the respondent. 2.Heard the learned Standing Counsel appearing forthe respondent Department. 3.Having regard to the facts and circumstances of thecase, this writ petition is disposed of directing the respondentto consider and pass orders on Ext.P5 application forrectification after affording to the petitioner an opportunity of WP(C) NO. 26600 OF 2022 hearing. Till such time as orders are passed on Ext.P5, thedemand raised against the petitioner through Ext.P3 shall be kept in abeyance. The writ petition is disposed of as above. Sd/-GOPINATH P.JUDGE DK APPENDIX OF WP(C) 26600/2022 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE CHALAN SHOWING THE PAYMENT OF RS.39,781/- DATED, 1-3-2010 Exhibit P2 A TRUE COPY OF THE COMPUTATION STATEMENT SUBMITTED BY THE PETITIONER DURING THE YEAR 2009-10 Exhibit P3 A TRUE COPY OF THE NOTICE ISSUED TO THE PETITIONER DATED, 16-1-2020 Exhibit P4 TRUE COPY OF THE REPLY GIVEN BY THE PETITIONER IN THE WEB PORTAL OF THE INCOME TAX DEPARTMENT Exhibit P5 TRUE COPY OF THE APPLICATION FOR RECTIFICATION SUBMITTED BY THE PETITIONER DATED, 18-3-2022