Wp(C)/31961/2022 Of Mary Rajansheen v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 11 DAY OF OCTOBER 2022 / 19TH ASWINA, 1944 WP(C) NO. 31961 OF 2022 PETITIONER/S: MARY RAJANSHEENAGED 72 YEARSBLOCK NO.17B3 STAR HOMES APARTMENTS,OPP.CHOICE SCHOOL,TRIPUNITHURACOCHIN, PIN - 682301BY ADVS.MARTHANDA VARMA PANDALAI.KS.HEMALATHA RESPONDENT/S: INCOME TAX OFFICERI S PRESS ROAD,KOCHI, PIN - 682018 CORPORATE WARD2(5),INCOME TAX DEPARTMENT, CR BUILDING, ADV. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON11.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 31961 OF 2022 2 JUDGMENT Petitioner has approached this Court, being aggrievedby the fact that self assessment tax paid by the petitioner forthe year 2017-18, as is evident from Ext.P2, has not beengiven credit to while finalizing the assessment of thepetitioner as per Ext.P3. 2.Learned counsel appearing for the petitionerpointed out that though the petitioner has paid a sum ofRs.9,28,280/- (Rupees Nine lakhs twenty eight thousand twohundred and eighty only) as self assessment tax, Ext.P3 showsthe self assessment tax to be ‘zero’. It is submitted that this isobviously a mistake and the same ought to be corrected. Learned counsel appearing for the petitioner 3.Learned Standing Counsel appearing for therespondent-Department submits that if the petitioner has paidself assessment tax, it is for the petitioner to point out thesame before the Assessing Officer, who can make necessaryrectification, if the petitioner is able to show that despitepayment of self assessment tax, the same is not reflected inthe assessment order. 4.Having heard the learned counsel appearing for WP(C) NO. 31961 OF 2022 3 the petitioner and the learned Standing Counsel appearing forthe respondent-Department, I am of the view that it is for thepetitioner to approach the respondent, with an application,pointing out that self assessment tax paid by the petitionerhas not been given credit to while finalizing Ext.P3assessment. If the petitioner is able to demonstrate that selfassessment tax has been paid by the petitioner and the samehas not been given credit to, the respondent shall take intoconsideration the same and pass appropriate orders, givingcredit to amounts paid by the petitioner. If the petitioner approaches the respondent with appropriate application within a period of ten days fromtoday, any demand pursuant to Ext.P3 shall be kept inabeyance till a decision is taken by the respondent on theapplication to be filed by the petitioner. The respondent willendevour to take a decision on the application to be filed bythe petitioner, within a period of two months from the date ofreceipt of a certified copy of this judgment. The writ petition is disposed of as above ajt SD/- GOPINATH P., JUDGE WP(C) NO. 31961 OF 2022 4 APPENDIX OF WP(C) 31961/2022 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 IT RETURN DATED 08-03-2022 FOR THE A.Y.2017- 18 CHALLAN RECEIPT DATED 08-03-2022 FOR PAYMENT OF SELF ASSESSMENT TAX PAID FOR 2017-18ASSESSMENT ORDER ALONG WITH COMPUTATION SHEETDATED 30-03-2022 FOR THE ASSESSMENT YEAR 2017-18 DEMAND NOTICE DATED 30-03-2022 U/S 156 FOR THE A.Y.2017-18