J&J Associates vs The Income Tax Officer
2022 Latest Caselaw 8269 Ker

W.P(C). 6806/22                       1



                  IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
                   THE HONOURABLE MR. JUSTICE GOPINATH P.
          FRIDAY, THE 1ST 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:

      1       THE INCOME TAX OFFICER,
              WARD 2(1), KOCHI-682016.
      2       THE 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 ON
01.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P(C). 6806/22                            2


                                   JUDGMENT

Petitioner is aggrieved by the fact that certain TDS deducted in the name

of the managing partner of the petitioner firm has not been given credit to in

the name of the firm. It is submitted that initially, some of the works

undertaken by the petitioner firm were executed in the name of the managing

partner Mr.V.K. Viju and while making payments, the Government

department, for which the work was done, had deducted tax and paid it to the

credit of the managing partner.

2. When this matter is taken up for consideration today, the learned

Standing Counsel for the department points out the provisions of Rule 37BA of

the Income Tax Rules and states that on the procedure contemplated therein in

sub-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 enabling

compliance with the procedure contemplated by sub-rule(2) of Rule 37BA of

the Income Tax Rules.

3. Taking note of the above submission, this writ petition will stand

disposed of directing that on a proper application being made, the Income Tax

department will provide a link for uploading the documents necessary for

transfer of credit of TDS from the managing partner of the petitioner firm to

the account of the firm, subject to compliance with all procedural formalities.

Proceedings, if any, initiated against the petitioner for recovery of amounts due

under 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 the

Income Tax Rules.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE okb/1.7.22 //True copy// P.S. to Judge

APPENDIX OF WP(C) 6806/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 21/02/2011 FOR THE ASSESSMENT YEAR 2009-10. Exhibit P2 TRUE COPY OF THE RECTIFICATION APPLICATION DATED 16/08/2011 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.

Exhibit P3 TRUE COPY OF THE REMINDER LETTER DATED 28/12/2021 ISSUED BY THE PETITIONER TO THE 1ST RESPONDENT.

Exhibit P4 TRUE COPY OF THE INTERIM ORDER DATED 01/11/2021 IN WPC NO.2442/2019.