Wp(C)/5764/2007 Of Dr.k.c.mammen v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 13TH DAY OF FEBRUARY 2014/24TH MAGHA, 1935 WP(C).No. 5764 of 2007 (J) --------------------------- PETITIONER(S): -------------------------- DR.K.C.MAMMEN, MOUNT WARDHA, KOTTAYAM. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): ---------------------------- THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE I, KOTTAYAM. R, BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) R, BY ADV. SRI.GEORGE K. GEORGE, SC FOR IT R,R1 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13-02-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER DATED 21.12.1994. EXT.P2: COPY OF THE JUDGMENT DATED 5.4.2004. EXT.P3: COPY OF THE TRIBUNAL ORDER U/S 26(6) OF G.T.ACT, 1958, DATED13.5.2005. EXT.P4: COPY OF THE CHALAN NO.17 DATED 17.7.1995. EXT.P5: COPY OF THE LETTER DATED 22.02.2006. EXT.P6: COPY OF THE REMINDER LETTER DATED 12.10.2006. EXT.P7: COPY OF THE LETTER NO.87/2007 DATED 23.01.2007. EXT.P8: COPY OF THE LETTER NO.88/2007 DATED 23.01.2007.EXT.P9: COPY OF THE LETTER NO.166/2007 DATED 12.2.2007. //TRUE COPY// P.A. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J.-------------------------------W.P.(C).NO.5764 OF 2007 (J) ----------------------------------- Dated this the 13[th ]day of February, 2014 J U D G M E N T The petitioner was assessed to gift tax for the assessment year1991-92 as per Ext.P1 order. Aggrieved by the said order, theappellant preferred an appeal before the Commissioner of Income Tax(Appeals). But the Commissioner of Income Tax dismissed the saidappeal by order dated 30.09.1994. The petitioner carried the matterfurther in appeal before the Income Tax Appellate Tribunal, whichalso dismissed the appeal vide its order dated 22.09.1998.Thereafter, the matter reached this court through a referenceapplication filed before the Tribunal. This court vide judgment dated05.04.2004 in I.T.R.No.282/1999 answered the question referred infavour of the petitioner/assessee. The judgment of the High Court isproduced as Ext.P2 in the writ petition. 2. Pursuant to Ext.P2 judgment of this court, the AppellateTribunal passed consequential order which is produced as Ext.P3 in the writ petition. By virtue of Ext.P3 order, the petitioner stoodentitled to get substantial amount by way of refund of tax paid inexcess. The petitioner would submit that despite numerous reminderssent to the respondent - Income Tax authority, no consequential orderwas passed by the assessing authority to give effect to the order of theAppellate Tribunal. This resulted in the petitioner not getting therefund that became due consequent to the orders of the tribunal. Thewrit petition was filed seeking direction to the respondent to giveeffect to the orders of the Tribunal expeditiously and to grant therefund due to the petitioner with interests thereon. 3. When the matter was taken up for hearing today, it issubmitted by Adv.Sri.Ramesh Cherian John on behalf of the petitionerthat the assessing officer has since passed an order dated 27.02.2007sanctioning a refund of Rs.2,44,266/-. He further points out thataggrieved by the computation of the refund, in the order dated27.02.2007, he has filed a rectification application before the saidauthority which is stated to be pending. In this view of the matter,since the petitioner has already received the refund amount ofRs.2,44,266/-, under protest, pursuant to the order dated 27.02.2007 of the assessing officer, nothing further remains in this writ petition,and, accordingly, the writ petition is hereby closed. A.K.JAYASANKARAN NAMBIARJUDGE prp