Wp(C)/987/2023 Of Rani James v. Principal Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 3 DAY OF FEBRUARY 2023 / 14TH MAGHA, 1944 WP(C) NO. 987 OF 2023 PETITIONER: RESPONDENTS: BY ADV CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R.RAVI, J. ---------------------------------------- WP (C) No.987 of 2023 ------------------------------------------- Dated this the 03[rd]day of February, 2023 JUDGMENT The prayer in the writ petition is for a direction to the 2[nd] respondent to consider and process Ext.P4 revised return after providing an opportunity of personal hearing to the petitionerand to grant refund of excess amounts remitted by thepetitioner along with interest. The petitioner has preferredExt.P5 based on Ext.P4 revised return as early as on26.06.2019. It is seen from Ext.P12 proceedings of the 1[st]respondent that the Assessing Officer has already beendirected to examine the claim of the Assessee and pass aspeaking order after affording an opportunity of hearing to theAssessee. The counsel for the petitioner submits that ordershave not been issued even now. 2. The Standing Counsel for the Income Tax Departmentsubmits that the issue requires detailed enquiry and that is thereason for delay. 3. In the above circumstances, this writ petition isdisposed of directing the 2[nd] respondent to consider and passorders on Ext.P5 request with due consideration of Exts.P4 andP12 at the earliest, at any rate within six months from the dateof receipt of a copy of this judgment. Sd/- sn T.R.RAVIJUDGE APPENDIX OF WP(C) 987/2023 PETITIONER'S EXHIBITS Exhibit P1A TRUE COPY OF THE SALE DEED DATED 24.10.2007 Exhibit P2A TRUE COPY OF THE LETTER ISSUED BY THE VILLAGE OFFICER, KAKKAND DATED 30.11.2009OFFICER, KAKKAND DATED 30.11.2009 Exhibit P3A TRUE COPY OF THE 143(1)-INTIMATION SERVED BY THE 1ST RESPONDENT DATED 16.02.20101ST RESPONDENT DATED 16.02.2010 Exhibit P4A TRUE COPY OF THE REVISED RETURN FILED ON 29.03.201029.03.2010 Exhibit P5A TRUE COPY OF THE REQUEST FOR REFUND OF REVISED RETURN DATED 26.06.2019RETURN DATED 26.06.2019 Exhibit P6A TRUE COPY OF THE LETTER OF LTO NON CORPORATE WARD1(3) DATED 14.08.2019.1(3) DATED 14.08.2019. Exhibit P7A TRUE COPY OF THE LETTER SUBMITTED TO THE COMMISSIONER OF INCOME TAX DATED 25.11.2019COMMISSIONER OF INCOME TAX DATED 25.11.2019 Exhibit P8A TRUE COPY OF THE LETTER DATED 06.03.2020 ISSUED BY OFFICE OF LTO, NON-CORP WARD 1(3).BY OFFICE OF LTO, NON-CORP WARD 1(3). Exhibit P9A TRUE COPY OF THE REPLY DATED 18.03.2020 FROM PETITIONER TO ITO, NON-CORP WARD 1(3)PETITIONER TO ITO, NON-CORP WARD 1(3) Exhibit P10A TRUE COPY OF THE LETTER DATED 06.1 1.2020 ISSUED BY OFFICE OF ITO, NON-CORP WARD 1(3).BY OFFICE OF ITO, NON-CORP WARD 1(3). Exhibit P11A TRUE COPY OF THE REVISION APPLICATION DATED 30.11.2020.30.11.2020. Exhibit P12A TRUE COPY OF THE ORDER U/S 264 OF LT ACT DATED 07.03.202207.03.2022Exhibit P13A TRUE COPY OF THE LETTER DATED 04.05.2022 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE