K.P.Sosamma vs Union Of India

Citation : 2022 Latest Caselaw 6184 Ker
Judgement Date : 1 June, 2022

Kerala High Court
K.P.Sosamma vs Union Of India on 1 June, 2022
               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
     WEDNESDAY, THE 1ST DAY OF JUNE 2022 / 11TH JYAISHTA, 1944
                       WP(C) NO. 30898 OF 2021
PETITIONER:

          K.P.SOSAMMA,
          AGED 60 YEARS,
          D/O.PATHROSE, KANJIRAKKATHU HOUE, MATTAKKUZHY,
          VARIKOLI P.O., ERNAKULAM DISTRICT, PIN-682 308.

          BY ADVS.
          ARUN SAMUEL
          K.K.ALIAS
          JITHIN BABU A



RESPONDENTS:

    1     UNION OF INDIA,
          REPRESENTED BY ITS SECRETARY TO THE GOVERNMENT,
          MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
          NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI,PIN-110 001

    2     THE COMMISSIONER OF INCOME TAX-II,
          OFFICE OF THE COMMISSIONER OF INCOME TAX-II, CENTRAL
          REVENUE BUILDING, I.S PRESS ROAD, KOCHI,PIN-682 018.

    3     INCOME TAX OFFICER,
          WARD -2 (1), KOCHI,PIN-682 018.

    4     THE SPECIAL TAHSILDAR (LA),
          KOCHI REFINERIES LTD., NORTH FORT GATE, TRIPUNITHURA,
          PIN-682 301

          BY ADV CHRISTOPHER ABRAHAM, SC

          DR.THUSHARA JAMES, SR.PP




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 30898 OF 2021

                                2




                          JUDGMENT

In the light of the statement by the learned Standing Counsel for the Income Tax Department that they have initiated process of refund in respect of amounts collected as TDS and discernible from Ext.P1 certificate, this writ petition will stand closed, recording the above submission.

Sd/-

GOPINATH P.

JUDGE DK WP(C) NO. 30898 OF 2021 3 APPENDIX OF WP(C) 30898/2021 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE CERTIFICATE OF DEDUCTION OF TAX AT SOURCE DATED 22.10.2013 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER Exhibit P2 A TRUE COPY OF THE INCOME TAX RETURN SUBMITTED BY THE PETITIONER IN FORM ITR-V DATED 29.03.2014 FOR THE ASSESSMENT YEAR 2013-2014 Exhibit P3 A TRUE COPY OF THE JUDGMENT DATED 27.06.2014 PASSED BY THIS HON'BLE COURT IN WPC NO.16365/2014