Wp(C)/26659/2006 Of K.sivarajan v. The Income Tax Officer,Ward-1(4),Trivand

PETITIONER: ------------------- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 26TH DAY OF JUNE 2012/5TH ASHADHA 1934 WP(C).No. 26659 of 2006 (W) ---------------------------------------- K.SIVARAJAN, "KARTHIKA", NEAR SUB-TREASURY, VARKALA TRIVANDRUM. BY SRI.P.BALACHANDRAN, SENIOR ADVOCATE, ADVS. SMT.PREETHA S.NAIR. RESPONDENT: ---------------------- THE INCOME TAX OFFICER, WARD-1(4), TRIVANDRUM. BY SRI.JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26-06-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.26659/2006-W: APPENDIX PETITIONER'S EXHIBITS: EXT.P.1: COPY OF THE ASSESSMENT ORDER DTD. 30/03/98. EXT.P.2: COPY OF THE LETTR BY THE PETITIONER TO THE INCOME TAX OFFICER,TRIVANDRUM DTD. 20/03/2000.TRIVANDRUM DTD. 20/03/2000. EXT.P.3: COPY OF THE DIRECTION TO THE CHIEF COMMISSIONER OF INCOME TAX FROM THE CENTRAL BOARD OF DIRECT TAXES DTD. 19/05/04.TAX FROM THE CENTRAL BOARD OF DIRECT TAXES DTD. 19/05/04.EXT.P.4: LETTER BY THE PETITIONER TO THE INCOME TAX OFFICER, TRIVANDRUM DTD. 16/12/05.TRIVANDRUM DTD. 16/12/05. EXT.P.5: COPY OF THE LETTER FROM THE OFFICE OF THE COMMISSIONER OF INCOME TAX, TRIVANDRUM DTD. 04/07/06INCOME TAX, TRIVANDRUM DTD. 04/07/06 EXT.P.6: COPY OF THE LETTER BY THE PETITIONER TO THE ASSISTANT COMMISSIONER OF INCOME TAX, TRIVANDRUM DTD. 10/07/06.COMMISSIONER OF INCOME TAX, TRIVANDRUM DTD. 10/07/06. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P(C) No. 26659 of 2006 ~~~~~~~~~~~~~~~~~~~~~~~Dated, this the 26[th] day of June, 2012 JUDGMENT The issue is with regard to the eligibility of the petitioner to have refund in respect of the assessment years1993 - '94 u/s 238 (1) of the Income Tax Act 1961. 2. The case of the petitioner who was the managingpartner of the particular firm is that, the business of the firmwas stopped on 31[st] January, 1993 and that the petitioner hadfiled return showing the income as Rs. 1,87,311/- for theassessment year 1993 - '94being the working partner of thefirm. The assessment was completed treating the entireincome of the partnership at the hands of the petitioner. Inthe meanwhile, the petitioner availing the benefit under 'KarVivad Samadhan Scheme 1998' and satisfied the entireliability under the Scheme. The firm had paid Rs. 4,65,000/-as income tax for the assessment year 1993 - '94, whichhowever was not given credit to, while completing the assessment, which made the petitioner to file Ext. P4 petition claiming refund. In the meanwhile, the Commissioner ofIncome Tax issued Ext. P5 communication dated 04.05.2000demanding balance sum of Rs. 1,58,742/- as the outstandingamount payable under the KVSS 1998. On receipt of saidcommunication, the petitioner submitted Ext. P6 reply dated10.07.2006, pointing out that the said liability was satisfied bythe petitioner; the particulars of which were given therein,referring to the remittance made through the UTI Bank,Trivandrum branch on 10.07.2006. The remaining issue iswith regard to the claim for refund as sought for vide, Ext. P4. 3. Despite lapse of nearly six years, no counter affidavit has been filed from the part of the respondent. The fate ofExt. P4 claim put forth by the petitioner is also not known. 4. After considering the available materials on recordand also hearing the learned standing counsel for thedepartment, the writ petition is disposed of, directing therespondent to finalize Ext. P4, if the same is still pending, 3. Despite lapse of nearly six years, no counter affidavit has been filed from the part of the respondent. The fate ofExt. P4 claim put forth by the petitioner is also not known. 4. After considering the available materials on recordand also hearing the learned standing counsel for thedepartment, the writ petition is disposed of, directing therespondent to finalize Ext. P4, if the same is still pending, passing appropriate orders in accordance with law and effectthe refund, if the petitioner is eligible for the same. Theproceedings as above shall finalized as expeditiously aspossible, at any rate, within three months from the date ofreceipt of a copy of this judgment. sd/ P. R. RAMACHANDRA MENON, (JUDGE) kmd