Rani James vs Principal Commissioner Of Income ...
2023 Latest Caselaw 2018 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                 THE HONOURABLE MR. JUSTICE T.R.RAVI
        FRIDAY, THE 3RD DAY OF FEBRUARY 2023 / 14TH MAGHA, 1944
                        WP(C) NO. 987 OF 2023
PETITIONER:

            RANI JAMES
            AGED 62 YEARS
            FLAT NO.13C LINK HEIGHTS,
            PANANPALLY NAGAR, KOCHI., PIN - 682 036

            BY ADVS.
            G.HARIKUMAR (GOPINATHAN NAIR)
            AKHIL SURESH
            ANU BALAKRISHNAN NAMBIAR
            ATHUL M.V.
RESPONDENTS:

    1       PRINCIPAL COMMISSIONER OF INCOME TAX
            CENTRAL REVENUE BUILDING,
            I.S PRESS ROAD, KOCHI., PIN - 682 018

    2       INCOME TAX OFFICER
            NON-CORP. WARD -1 (1 ),
            CR BUILDING, ERNAKULAM., PIN - 682 018

            BY ADV CHRISTOPHER ABRAHAM


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 987 OF 2023
                                      2




                              T.R.RAVI, J.
                     ----------------------------------------
                        WP (C) No.987 of 2023
                    -------------------------------------------
             Dated this the 03rd 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 petitioner

and to grant refund of excess amounts remitted by the

petitioner along with interest. The petitioner has preferred

Ext.P5 based on Ext.P4 revised return as early as on

26.06.2019. It is seen from Ext.P12 proceedings of the 1 st

respondent that the Assessing Officer has already been

directed to examine the claim of the Assessee and pass a

speaking order after affording an opportunity of hearing to the

Assessee. The counsel for the petitioner submits that orders

have not been issued even now.

2. The Standing Counsel for the Income Tax Department

submits that the issue requires detailed enquiry and that is the

reason for delay.

WP(C) NO. 987 OF 2023

3. In the above circumstances, this writ petition is

disposed of directing the 2nd respondent to consider and pass

orders on Ext.P5 request with due consideration of Exts.P4 and

P12 at the earliest, at any rate within six months from the date

of receipt of a copy of this judgment.

Sd/-

T.R.RAVI

JUDGE sn WP(C) NO. 987 OF 2023

APPENDIX OF WP(C) 987/2023

PETITIONER'S EXHIBITS

Exhibit P1 A TRUE COPY OF THE SALE DEED DATED 24.10.2007

Exhibit P2 A TRUE COPY OF THE LETTER ISSUED BY THE VILLAGE OFFICER, KAKKAND DATED 30.11.2009

Exhibit P3 A TRUE COPY OF THE 143(1)-INTIMATION SERVED BY THE 1ST RESPONDENT DATED 16.02.2010

Exhibit P4 A TRUE COPY OF THE REVISED RETURN FILED ON 29.03.2010

Exhibit P5 A TRUE COPY OF THE REQUEST FOR REFUND OF REVISED RETURN DATED 26.06.2019

Exhibit P6 A TRUE COPY OF THE LETTER OF LTO NON CORPORATE WARD 1(3) DATED 14.08.2019.

Exhibit P7 A TRUE COPY OF THE LETTER SUBMITTED TO THE COMMISSIONER OF INCOME TAX DATED 25.11.2019

Exhibit P8 A TRUE COPY OF THE LETTER DATED 06.03.2020 ISSUED BY OFFICE OF LTO, NON-CORP WARD 1(3).

Exhibit P9 A TRUE COPY OF THE REPLY DATED 18.03.2020 FROM PETITIONER TO ITO, NON-CORP WARD 1(3)

Exhibit P10 A TRUE COPY OF THE LETTER DATED 06.1 1.2020 ISSUED BY OFFICE OF ITO, NON-CORP WARD 1(3).

Exhibit P11 A TRUE COPY OF THE REVISION APPLICATION DATED 30.11.2020.

Exhibit P12             A TRUE COPY OF THE ORDER U/S 264 OF LT ACT DATED
                        07.03.2022

Exhibit P13             A TRUE COPY OF THE LETTER DATED 04.05.2022



RESPONDENT'S EXHIBITS    :    NIL

                  //TRUE COPY//            PA TO JUDGE