Wp(C)/38224/2018 Of Shri C.p. Abdul Azize v. Income Tax Officer (International Taxation)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 19TH DAY OF DECEMBER 2018 / 28TH AGRAHAYANA, 1940 WP(C).No. 38224 of 2018 PETITIONER/S: SHRI C.P. ABDUL AZIZE,AGED 56 YEARS14/672, PUNKUNNAM P.O., PUZHAKKAL, THRISSUR - 680 002. BY ADVS.SRI.ANIL D. NAIRSRI.ACHYUT K PADMARAJSRI.R.SREEJITH RESPONDENT/S: 1INCOME TAX OFFICER (INTERNATIONAL TAXATION),CENTRAL REVENUE BUILDING, I S PRESS ROAD, KOCHI - 682 018. 2ADDITIONAL COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), CENTRAL REVENUE BUILDING, I S PRESS ROAD, KOCH-682018. 3COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION), BENGALURU-560095. BY ADVS.SRI.JOSE JOSEPH, SC, FOR INCOME TAXSRI.P.K.RAVINDRANATHA MENON (SR.) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 38224/2018 J U D G M E N T The petitioner applied for a settlement under the Direct Tax Dispute Resolution Scheme 2016. Based on the orders passed by the authorities, the petitioner remitted the tax. After the remittance, asper the Ext.P1 proceedings, the petitioner submitted the Ext.P2application for refund of the tax. Then, the Commissioner ofIncome Tax (International Taxation), Bangalore, passed the Ext.P5order, and it reads: “In the certificate in Form-3 dated 22.02.2017, the amountpayable was incorrectly shown as Rs.12,51,705/- which isinclusive of 25% of minimum penalty which amounts toRs.1,85,297/-. Whereas the amount payable may be correctly readas Rs.10,66,406/-.” Seeking refund in terms of the Ext.P5, the petitioner has filed thiswrit petition. 2.In response to the submissions made by the petitioner's counsel, the learned Standing Counsel asserts that so far the petitioner has not demanded refund by submitting any application. 3.In response, the petitioner's counsel submits that theExt.P5 is a self-operating order. 4.At any rate, the learned Standing Counsel assures theCourt that if the petitioner applies, the Department will considerthe petitioner's request expeditiously. Under these circumstances, without adverting to the merits, I dispose of the writ petition: if the petitioner applies for refund interms of the Ext.P5, the authorities will consider the applicationexpeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE FORM 3 DATED 22.2.2017. EXHIBIT P2TRUE COPY OF THE LETTER ISSUED BY AUDITOR DATED 24.3.2017. EXHIBIT P3TRUE COPY OF THE TAX REMITTANCE CHALLAN DATED 15.3.2017. EXHIBIT P4TRUE COPY OF THE LETTER DATED 14.5.2018 REQUESTING DETAILS OF MODIFIED FORM 3. EXHIBIT P5 TRUE COPY OF FULL AND FINAL ORDER AND CORRIGENDUM.