P. NATARAJAN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/15227/2016HC KeralaKLHC01062651201619 April 2016Bench: HONOURABLE MR. JUSTICE SHAJI P.CHALY3 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court held that since the applications for refund were pending before the respondent authority, it was appropriate to issue a direction for their consideration. The Court directed the respondent to consider and take a decision on Exhibits P7 to P11 applications within a period of one month from the date of receipt of a copy of the judgment. The ratio of this decision is that statutory authorities must act upon pending applications for refund in a timely manner, especially when such applications are filed pursuant to higher court directives. The operative direction was to consider and decide the refund applications within one month. No issues were expressly left undecided.

What were the facts?

The petitioner, P. Natarajan, proprietor of Rajan Cashew Company, filed a writ petition before the High Court of Kerala challenging the inaction of the Assistant Commissioner of Income Tax, Circle 1, Kollam. The petitioner had submitted applications (Exhibits P7 to P11) on February 2, 2016, seeking refunds of income tax paid for assessment years 2000-01, 2001-02, 2002-03, 2003-04, and 2004-05. These applications were filed pursuant to judgments from the High Court and the Apex Court. The assessment orders for these years were dated July 4, 2007 (AY 2000-01), August 28, 2008 (AY 2001-02), September 28, 2006 (AY 2002-03), March 3, 2006 (AY 2004-05), and September 28, 2006 (AY 2004-05). The writ petition sought a direction for the respondent to consider these pending refund applications.

What were the issues?

1. Whether the respondent authority should be directed to consider and decide the pending applications for refund filed by the petitioner? Assessee's Contention: The petitioner argued that pursuant to judgments from the High Court and the Apex Court, they had submitted applications for refund of income tax paid for various assessment years. These applications (Exhibits P7 to P11) were pending consideration by the statutory authorities. The petitioner sought a direction for the respondent to take appropriate action on these applications. Revenue's Contention: The judgment does not record any specific arguments or contentions made by the revenue's counsel. However, the revenue was represented by counsel, indicating their appearance in the proceedings.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE SHAJI P.CHALY TUESDAY, THE 19TH DAY OF APRIL 2016/30TH CHAITHRA, 1938 WP(C).No. 15227 of 2016 (C) ---------------------------- PETITIONER(S): ----------------------- P. NATARAJAN, PROPRIETOR, RAJAN CASHEW COMPANY,

MARANADU, EZHUKONE, KOLLAM.

BY ADVS.SRI.N.D.PREMACHANDRAN, SRI.D.AJITHKUMAR. RESPONDENT(S): -------------------------

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, KOLLAM-691 001.

BY ADV. SRI.K.M.V.PANDALAI, SC.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-04-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs.

WP(C).No. 15227 of 2016 (C) APPENDIX PETITIONER'S EXHIBITS:- P1 A COPY OF THE ASSESSMENT ORDER DATED 04.07.2007 FOR THE ASSESSMENT YEAR 2000-01.

P2 A COPY OF THE ASSESSMENT ORDER DATED 28.08.2008 FOR THE ASSESSMENT YEAR 2001-02.

P3 A COPY OF THE ASSESSMENT ORDER DATED 28.09.2006 FOR THE ASSESSMENT YEAR 2002-03.

P4 A COPY OF THE ASSESSMENT ORDER DATED 03.03.2006 FOR THE ASSESSMENT YEAR 2004-05.

P5 A COPY OF THE ASSESSMENT ORDER DATED 28.9.2006 FOR THE ASSESSMENT YEAR 2004-05.

P6 A COPY OF THE ORDER OF THE HON'BLE SUPREME COURT DATED 30.03.2015 IN SLP(C) NO.9273 OF 2013.

P7 A COPY OF THE APPLICATION DATED 02.02.2016 FOR THE ASSESSMENT YEAR 2000-01.

P8 A COPY OF THE APPLICATION DATED 02.02.2016 FOR THE ASSESSMENT YEAR 2001-02.

P9 A COPY OF THE APPLICATION DATED 02.02.2016 FOR THE ASSESSMENT YEAR 2002-03.

P10 A COPY OF THE APPLICATION DATED 02.02.2016 FOR THE ASSESSMENT YEAR 2003-04.

P11 A COPY OF THE APPLICATION DATED 02.02.2016 FOR THE ASSESSMENT YEAR 2004-05.

RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs.

SHAJI P. CHALY, J. = = = = = = = = = = = = = = = = = W.P(C) No.15227 of 2016 = = = = = = = = = = = = = = = = = = Dated this the 19th day of April, 2016 JUDGMENT Pursuant to the judgment of this Court and the Apex Court, petitioner has submitted Exts.P7 to P11 applications seeking refund of the income tax paid by him and the same are pending without being considered by the respective statutory authorities. 2. Heard learned counsel for the petitioner and the learned counsel appearing for the respondent. 3. In the fitness of things and since the applications for refund are pending before the respondent, I think it is only appropriate that a direction can be issued to the respondent to take appropriate decision on the applications specified above. Therefore, there will be a direction to the respondent to consider and take a decision on Exts.P7 to P11 applications within a period of one month from the date of receipt of a copy of this judgment. Writ petition is disposed of accordingly. Sd/- SHAJI P. CHALY JUDGE krj.20/4/16

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