Wp(C)/42190/2022 Of T.r.thomas v. The Principal Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 23 DAY OF DECEMBER 2022 / 2ND POUSHA, 1944 WP(C) NO. 42190 OF 2022 PETITIONER: T.R.THOMASAGED 79 YEARSTHOTTIYIL HOUSE, AZAD ROAD, KALOOR, KOCHI, ERNAKULAM DISTRICT, PIN – 682 017. BY ADVS. THOMAS JOHN AMBOOKEN B.SAJEEV KUMAR RESPONDENTS: 1THE PRINCIPAL COMMISSIONER OF INCOME TAXDEPARTMENT, CR BUILDING, I.S. PRESS ROAD, KOCHI, PIN – 682 018.2THE COMMISSIONER OF INCOME TAXCR BUILDING, I.S. PRESS ROAD, KOCHI, PIN – 682 018.3THE INCOME TAX OFFICERCORPORATE WARD, 2(2) I.S. PRESS ROAD, KOCHI, PIN – 682 018. BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court being aggrieved bythe fact that the refund ordered under the provisions of theIncome Tax Act, 1961, as is evident from Ext.P3, has not beenactually paid to the petitioner. 2.The learned counsel appearing for the respondentdepartment submits that refunds are processed by theCentrelised Processing Centre, of the Income Tax departmentat Bangalore and the refund granted in terms of Ext.P3 wouldnot have been paid only on account of some mismatch in theBank account details submitted by the petitioner. It issubmitted that if the petitioner was updated the Bank accountdetails in the portal, the refund will be processed withoutdelay. It is also pointed out that if the petitioner faces anyfurther difficulty, he may approach the 3[rd] respondent. 3.Having heard the learned counsel for the petitionerand the learned counsel for the respondent department, thiswrit petition will stand disposed of directing the petitioner toupdate the details of his Bank account in the portal of the Income Tax department. If the petitioner faces any furtherdifficulty in obtaining the refund, he may approach the 3[rd]respondent, who shall take steps to ensure that the refundordered in terms of Ext.P3 is actually paid to the petitioner. Ifthe petitioner has to approach the 3[rd] respondent, the 3[rd]respondent shall take steps to do the needful, within a periodof two months from the date of filing of request by thepetitioner. Writ petition is disposed of as above. Sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 42190/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE JUDGMENT DATED 25/01/2022 PASSED BY THIS HON'BLE COURT IN WP( C) 28409/2021 Exhibit P2 TRUE COPY OF THE ORDER DATED 25/03/2022 PASSED BY THE FIRST RESPONDENT Exhibit P3 TRUE COPY OF THE ORDER DATED 24/08/2022 PASSED BY THE ASSESSING OFFICER