Thomas vs Union Of India
2021 Latest Caselaw 23357 Ker

WP(C) NO. 19747 OF 2021
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                   IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
                THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
     THURSDAY, THE 25TH DAY OF NOVEMBER 2021 / 4TH AGRAHAYANA, 1943
                           WP(C) NO. 19747 OF 2021
PETITIONER/S:

            THOMAS
            AGED 63 YEARS
            S/O. KURIAN, PERUMBATTU HOUSE, MATTAKUZHI P.O., ERNAKULAM
            DISTRICT, PIN-682308.
            BY ADVS.
            ARUN SAMUEL
            JITHIN BABU A
            K.K.ALIAS


RESPONDENT/S:

     1      UNION OF INDIA
            REPRESENTED BY ITS SECRETARY TO THE GOVERNMENT, MINISTRY OF
            FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL
            SECRETARIAT, NEW DELHI, PIN-110001.
     2      THE COMMISSIONER OF INCOME TAX-II,
            OFFICE OF THE COMMISSIONER OF INCOME TAX-II, CENTRAL REVENUE
            BUILDING, I.S PRESS ROAD, KOCHI, PIN-682018.
     3      INCOME TAX OFFICER,
            WARD-2(1), KOCHI-682018.
     4      THE SPECIAL TAHSILDAR (LA),
            KOCHI REFINERIES LTD., NORTH FORT GATE, TRIPUNITHURA, PIN-
            682301.
            BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT


     THIS   WRIT   PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
25.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 19747 OF 2021
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                       BECHU KURIAN THOMAS, J.
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                        W.P.(C)No.19747 of 2021
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                             Dated this the 24th day of November, 2021

                                           JUDGMENT

This writ petition is filed seeking for a direction to refund the

amount, which was deducted at source from the petitioner

pursuant to the award of compensation for land acquisition. A

statement has been filed by the respondents. It is stated in the

statement as follows:

"The grievance of the petitioner was referred to the 3 rd respondent and he has reported as under. Though the return of income filed by the petitioner for AY 2013-14 was processed by the Centralized Processing Unit at Bangalore, credit for TDS could be given only for an amount of Rs.6595 reflected in the Form 26AS. Credit could not be given for the balance amount of Rs.65598 which is still not reflected in Form 26AS in the case of the assessee. The absence of credit for this amount could be on account of the failure on the part of the deductor to file the quarterly statement on the processing of which the TDS amount deducted and paid to the Government account get reflected in the Form 26AS."

2. In view of the above, the assessee shall produce a

certificate of deduction before the income tax officer to

enable the processing of the refund, if any, due to the

petitioner. Once such certificate is produced, it is submitted WP(C) NO. 19747 OF 2021

on behalf of the respondents that the refund shall be

processed and paid to the petitioner.

Recording the aforesaid submission, this writ petition is

closed.

Sd/-

BECHU KURIAN THOMAS JUDGE jm/ WP(C) NO. 19747 OF 2021

APPENDIX OF WP(C) 19747/2021

PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE CERTIFICATE OF DEDUCTION OF TAX AT SOURCE DATED 22.2.2013 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 29.3.2014 FOR THE ASSESSMENT YEAR 2013-2014 BEFORE THE 3RD RESPONDENT.

Exhibit P3 A TRUE COPY OF THE JUDGMENT DATED 27.6.2014 PASSED BY THIS HON'BLE COURT IN WP(C) NO.16365/2014.