Kerala High Court
Sri.P.Viswanathan vs The Commissioner Of Income Tax ... on 3 September, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:66830
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 3RD DAY OF SEPTEMBER 2024 / 12TH BHADRA, 1946
WP(C) NO. 28252 OF 2024
PETITIONER:
SRI.P.VISWANATHAN,
AGED 63 YEARS
KARTHIKA, ASH0KA ROAD, KALOOR, ERNAKULAM,
PIN - 682 017.
BY ADVS.
ANIL D. NAIR (SR.)
ADITYA UNNIKRISHNAN
BINISHA BABY
SARITHA K.S.
RESPONDENTS:
1 THE COMMISSIONER OF INCOME TAX (APPEALS),
NATIONAL FACELESS APPEAL CENTRE, NEW DELHI,
PIN - 110 001.
2 THE DEPUTY COMMISSIONER INCOME TAX,
CENTRALISED PROCESSING CELL - TDS, AAYKAR BHAWAN,
SECTOR-3, VAISHALI, GHAZIABAD, UTTAR PRADESH,
PIN - 201 010.
BY ADVS.
CHRISTOPHER ABRAHAM (Sr.SC)
P.R.AJITH KUMAR (SC)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 03.09.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
2024:KER:66830
WP(C) 28252/2024 2
JUDGMENT
The petitioner has approached this Court being aggrieved
by the fact that he has been called upon to remit Tax Deducted
at Source (TDS) on purchase of immovable property at 20%
instead of 1% on account of the fact that the PAN number of the
seller had not been linked with his Aadhaar number.
2. The learned Senior Standing Counsel appearing for the
Income Tax Department would submit that the seller has
thereafter linked his PAN number with his Aadhaar number,
and on the basis of the instructions contained in Circular
No.6/2024 issued by the Central Board of Direct Taxes,
Department of Revenue, Ministry of Finance, the matter is
regularised, and therefore the petitioner is required to remit
only 1% as TDS.
3. The learned Senior Counsel appearing for the
petitioner submits that the 1% amount has already been
remitted by the petitioner. This is not disputed by the learned
Senior Standing Counsel appearing for the Income Tax
Department.
4. Taking into consideration the submissions made as
2024:KER:66830
above and considering the fact that the grievance of the
petitioner stands redressed, this writ petition will stand
disposed of making it clear that the petitioner will not be called
upon to remit any amount in excess of 1% towards TDS in
respect of any property purchased on account of the fact that
the Aadhaar number of the seller was not linked with his PAN
number at the time of the transaction.
Writ petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE
ats
2024:KER:66830
APPENDIX OF WP(C) 28252/2024
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE JUSTIFICATION REPORTS IN
TERMS OF COMPUTATION UNDER SECTION 200A READ
WITH SECTION 201 (1A) BEARING
ACKNOWLEDGEMENTNO.AK06000481
(PAN AGCPA6521A),DATED NIL.
Exhibit P1(a) TRUE COPY OF THE JUSTIFICATION REPORTS IN
TERMS OF COMPUTATION UNDER SECTION 200A READ
WITH SECTION 201 (1A) BEARING
ACKNOWLEDGEMENTNOAK06002393
(PAN AGCPA6521A), DATED NIL.
Exhibit P1(b) TRUE COPY OF THE JUSTIFICATION REPORTS IN
TERMS OF COMPUTATION UNDER SECTION 200A READ
WITH SECTION 201 (1A) BEARING
ACKNOWLEDGEMENTNOAK06000481
(PAN FXKPS5861K) DATED NIL
Exhibit P1(c) TRUE COPY OF THE JUSTIFICATION REPORTS IN
TERMS OF COMPUTATION UNDER SECTION 200A READ
WITH SECTION 201 (1A) BEARING ACKNOWLEDGEMENT
NO. AK06001015 (PAN FXKPS5861K), DATED NIL.
Exhibit P2 TRUE COPY OF APPEAL IN FORM NO.35 BEARING
ACKNOWLEDGEMENT NO.562954480201223, DATED
20.12.2023.
Exhibit P3 TRUE COPY OF THE CIRCULAR NO.6/2024, DATED
23.04.2024 ISSUED BY THE CENTRAL BOARD OF
DIRECTOR TAXES.
Exhibit P4 TRUE COPY OF THE CHALLAN RECEIPT
NO.10261,ISSUED BY THE DEPARTMENT OF INCOME
TAX DATED 01-08-2023.
Exhibit P4(a) TRUE COPY OF THE CHALLAN RECEIPT
NO.09664,ISSUED BY THE DEPARTMENT OF INCOME
TAX DATED 01-08-2023.
