P.SANTHOSH KUMAR, vs. ASSISTANT DIRECTOR OF INCOME TAX

WP(C)/19202/2022HC KeralaKLHC01039416202206 July 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission made by the learned counsel for the 4th respondent Bank. It was stated that the sum of Rs. 35,610, representing the income tax refund due to the petitioner, had been credited to the petitioner's account with the State Bank of India, Shanmugham Road, Ernakulam, on 25.03.2022. Based on this submission, the Court found that the grievance raised by the petitioner had been redressed. Therefore, no further directions were deemed necessary. The writ petition was closed. The ratio decidendi is that once the refund is demonstrably credited to the assessee's account, the High Court will close the writ petition as infructuous.

What were the facts?

The petitioner, P. Santhosh Kumar, filed a writ petition before the High Court of Kerala complaining that an income tax refund of Rs. 35,610 due to him had not been credited to his account. The respondents included various Income Tax authorities and the State Bank of India. The petition was filed seeking directions for the refund. The assessment year(s) are not specified. The procedural history involves the petitioner approaching the High Court due to the non-receipt of the refund.

What were the issues?

1. Whether the petitioner is entitled to the refund of Rs. 35,610 as income tax refund. 2. Whether the respondents have taken adequate steps to credit the refund amount to the petitioner's account. Assessee's Contention: The petitioner argued that the income tax refund of Rs. 35,610 due to him had not been credited to his account, necessitating the writ petition. Revenue's Contention: The learned counsel for the 4th respondent (State Bank of India) submitted that the income tax refund amount had been credited to the petitioner's account bearing No. 30063403636 with the State Bank of India, Shanmugham Road, Ernakulam on 25.03.2022. No specific arguments were recorded for the Income Tax Department respondents.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNE AY, THE 6TH DAY OF JULY 2022 / 15TH ASHADHA, 1944 WP(C) NO. 19202 OF 2022 PETITIONER/S: P.SANTHOSH KUMAR, AGED 75 YEARS S/O PADMANABHAN (LATE) ADVOCATE, LIG-655, PANAMPILLY NAGAR, KOCHI RESIDING SANTHOSH BAHAVAN, EZHUPUNNA, P.O., CHERTHALA, ALAPPUZHA DISTRICT BY ADVS. K.P.CHANDRASEKHAR V.ANANDA SHENOY RESPONDENTS: 1 ASSISTANT DIRECTOR OF INCOME TAX CENTRAL PROCESSING CENTRE, INCOME TAX DEPARTMENT, BENGALURU-560 500 2 INCOME TAX OFFICER, NON- CORP WARD 1 (3), IS PRESS ROAD, KOCHI- 682 018 3 THE COMMISSIONER OF INCOME TAX KOCHI CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI -682 018 4 THE MANAGER, STATE BANK OF INDIA, ERNAKULAM BRANCH, KTDC BUILDING, ERNAKULAM -682 011 BY ADVS. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT ADV. A.KUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT Dated this the 6th day of July, 2022 The petitioner has approached this Court complaining that a sum of Rs.35,610/-, being the refund of income tax due to the petitioner, has not been credited to his account.

When the matter is taken up for hearing today, it is the submission of the learned counsel for the 4th respondent Bank that the amount of income tax refund has been credited to the account of the petitioner bearing No. 30063403636 with the State Bank of India, Shanmugham Road, Ernakulam on 25.03.2022. Noting the above submission of the learned counsel for the 4th respondent, this writ petition is closed as no further directions are necessary. GOPINATH P. JUDGE sb

Appendix — schedule of exhibits

APPENDIX OF WP(C) 19202/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE LETTER ISSUED BY THE 1ST RESPONDENT Exhibit P2 TRUE COPY OF THE REPRESENTATION DATED 19.04.2022 TO THE 4TH RESPONDENT Exhibit P3 TRUE COPY OF THE COMMUNICATION DATED 19.04.2022 BY THE BANK TO THE PETITIONER Exhibit P4 TRUE COPY OF REPRESENTATION DATED 16.05.2022 TO THE GRIEVANCE CELL OF INCOME TAX DEPARTMENT.

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