ANISHIA CHANDRAKANTH, vs. THE STATE TAX OFFICER,

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WP(C)/41151/2023HC KeralaKLHC01092173202317 January 2024Author: HONOURABLE MR. JUSTICE D. K. SINGH3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission made by the Special Government Pleader for the respondents that the taxes deducted under Section 194 of the Income Tax Act and the General Sales Tax Act have been refunded to the petitioner. The counsel for the petitioner accepted this statement. Consequently, the Court found that nothing further survived in the writ petition. The petition was accordingly closed. No specific finding was made on the entitlement to interest, as the core issue of refund was stated to be resolved.

What were the facts?

The petitioner, Anishia Chandrakanth, proprietrix of M/s. ACS Technologies, filed a writ petition before the High Court of Kerala. The petition sought a direction to the 3rd respondent, the Director of Treasuries, to refund taxes deducted under Section 194 of the Income Tax Act and the General Sales Tax Act, along with interest. These deductions were made in respect of works executed by the petitioner. The respondents included the State Tax Officer and the Assistant Commissioner of Income Tax. The writ petition was filed on November 28, 2023, and came up for admission on January 17, 2024.

What were the issues?

1. Whether the petitioner is entitled to a direction for the refund of taxes deducted under Section 194 of the Income Tax Act and the General Sales Tax Act, along with interest? (Question of law and fact) The petitioner sought a direction for the refund of deducted taxes and interest. The revenue, represented by the Special Government Pleader, submitted that the deducted taxes under Section 194 of the Income Tax Act and the General Sales Tax Act have already been refunded to the petitioner. The petitioner's counsel accepted this statement.

Which sections of the Income-tax Act were involved?

Section 194

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 17TH DAY OF JANUARY 2024 / 27TH POUSHA, 1945 WP(C) NO. 41151 OF 2023 PETITIONERS: ANISHIA CHANDRAKANTH, AGED 50 YEARS PROPRIETRIX, M/S. ACS TECHNOLOGIES, TC-15/1931, NEAR GANAPATHY TEMPLE, BAKERY VAZHUTHACAUD ROAD, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN – 695014. BY ADVS. SRI. HARISANKAR V. MENON SMT. MEERA V. MENON SRI. R. SREEJITH SMT. K. KRISHNA SMT. PARVATHY MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, TAX PAYER SERVICES CIRCLE, KOWDIAR, TAX TOWER, KILLIPPALAM,KARAMANA,THIRUVANANTHAPURAM, PIN – 695002. 2 THE ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CIRCLE-1 (1), AAYAKAR BHAVAN,KOWDIAR, THIRUVANANTHAPURAM, PIN – 695003. 3 THE DIRECTOR OF TREASURIES, TREASURIES DEPARTMENT, PATTOM, THIRUVANANTHAPURAM, PIN – 695004. BY ADV. SRI. P. K. BABU – SPL. GP( FINANCE) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 41151 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No. 41151 of 2023 ------------------------- Dated this the 17th day of January, 2024

JUDGMENT

1.

The present writ petition has been filed for the following reliefs; (i) To direct the 3rd respondent to refund the taxes deducted under Ext. P1 with interest to be fixed by this Hon’ble Court forthwith to the petitioner herein, by the issue of writ of mandamus or such other writ or order or direction. (ii) To grant the petitioner such other incidental reliefs including the costs of these proceedings.

2.

Mr. P. K. Babu, learned Special Government Pleader submits that the deduction made under Section 194 of the Income Tax Act and General Sales Tax Act in respect of the works executed by the petitioner have been refunded to the petitioner.

3.

Mr. Harisankar V. Menon, learned Counsel for the petitioner submits that he accepts the statement on behalf of the respondents. Considering this fact, nothing survives in this writ petition and the same is hereby closed. DINESH KUMAR SINGH JUDGE Svn

WP(C) NO. 41151 OF 2023 3 APPENDIX OF WP(C) 41151/2023 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF ORDER ISSUED BY THED 3RD RESPONDENT DTD. 24-01-2020 EXHIBIT P2 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. NIL EXHIBIT P3 COPY OF JUDGMENT IN WPC NO. 24462/23 DTD. 06- 10-2023 EXHIBIT P4 COPY OF COMMUNICATION WITH ITS ENGLISH TRANSLATION ISSUED BY THE 3RD RESPONDENT DTD. 25-11-2023

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