Wp(C)/6806/2022 Of J&J Associates v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 1 DAY OF JULY 2022 / 10TH ASHADHA, 1944 WP(C) NO. 6806 OF 2022 PETITIONER/S: M/S.&J ASSOCIATES,VANACHIRAKKAL HOUSE, THENGODE P.O., ERNAKULAM-682021, REPRESENTED BY ITS MANAGING PARTNER.BY ADV M.S.AMAL DHARSAN RESPONDENT/S: 1THE INCOME TAX OFFICER,WARD 2(1), KOCHI-682016. 2THE ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-2(2), KOCHI-682016. OTHER PRESENT: SRI. CHRISTOPHER ABARAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON01.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner is aggrieved by the fact that certain TDS deducted in the nameof the managing partner of the petitioner firm has not been given credit to inthe name of the firm. It is submitted that initially, some of the worksundertaken by the petitioner firm were executed in the name of the managingpartner Mr.V.K. Viju and while making payments, the Governmentdepartment, for which the work was done, had deducted tax and paid it to thecredit of the managing partner. 2. When this matter is taken up for consideration today, the learnedStanding Counsel for the department points out the provisions of Rule 37BA ofthe Income Tax Rules and states that on the procedure contemplated therein insub-rule (2) of Rule 37BA being complied with, the credit can be transferred.He submits that on a request being made, a link can be provided for enablingcompliance with the procedure contemplated by sub-rule(2) of Rule 37BA ofthe Income Tax Rules. 3. Taking note of the above submission, this writ petition will standdisposed of directing that on a proper application being made, the Income Taxdepartment will provide a link for uploading the documents necessary fortransfer of credit of TDS from the managing partner of the petitioner firm tothe account of the firm, subject to compliance with all procedural formalities.Proceedings, if any, initiated against the petitioner for recovery of amounts dueunder Ext.P1 order of assessment shall be kept in abeyance for a period of two months to enable the petitioner to avail the option under Rule 37BA(2) of theIncome Tax Rules. The writ petition is disposed of as above. Sd/- okb/1.7.22 GOPINATH P.JUDGE //True copy// P.S. to Judge APPENDIX OF WP(C) 6806/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER DATED 21/02/2011 FOR THE ASSESSMENT YEAR 2009-10.Exhibit P2TRUE COPY OF THE RECTIFICATION APPLICATION DATED 16/08/2011 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. DATED 16/08/2011 SUBMITTED BY THE PETITIONER Exhibit P3TRUE COPY OF THE REMINDER LETTER DATED 28/12/2021 ISSUED BY THE PETITIONER TO THE 1ST RESPONDENT.Exhibit P4TRUE COPY OF THE INTERIM ORDER DATED 01/11/2021 IN WPC NO.2442/2019.