VIJAYA SANKAR vs. INCOME TAX OFFICER

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WP(C)/15275/2013HC KeralaKLHC01058470201318 June 2013Author: HONOURABLE MR.JUSTICE V.CHITAMBARESH3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the question of whether the petitioner is entitled to a refund of the tax deducted under Section 194 LA of the Income Tax Act can only be considered by the jurisdictional income tax officer. The court stated that the quantum of tax liable to be deducted and any excess to be refunded must be determined by the income tax officer. The court permitted the petitioner to apply for a certificate under Section 197 of the Income Tax Act before the jurisdictional income tax officer. If such an application is filed within three weeks, it shall be dealt with by the authority within one month. The petitioner was directed to produce a copy of the judgment along with the application in the prescribed format to the jurisdictional income tax officer. The issue of the exact quantum of refund or entitlement was left undecided by the High Court, deferring it to the jurisdictional officer.

What were the facts?

The petitioner's property was compulsorily acquired, and the petitioner sought a deduction under Section 194 LA of the Income Tax Act. The petitioner approached the High Court of Kerala seeking a determination of their entitlement to a refund of the tax deducted. The petitioner had previously obtained a judgment in OPC No. 62/2010 dated 07.10.2010 and issued a notice to the Income Tax Officer, Aluva, on 24.09.2012. The Income Tax Officer and the Commissioner of Income Tax were the respondents.

What were the issues?

1. Whether the petitioner is entitled to a refund of the amount deducted under Section 194 LA of the Income Tax Act, 1961, concerning the compulsory acquisition of their property. Assessee's Contention: The petitioner argued that they are entitled to a refund of the tax deducted under Section 194 LA. The judgment does not explicitly detail the assessee's arguments beyond this implied claim for refund. Revenue's Contention: The judgment does not record any specific arguments made by the revenue.

Which sections of the Income-tax Act were involved?

Section 194LA,Section 197

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 18TH DAY OF JUNE 2013/28TH JYAISHTA 1935 WP(C).No. 15275 of 2013 (H) ---------------------------- PETITIONER(S): -------------------------- VIJAYA SANKAR, AGED 53 YEARS S/O. GOPALAKRISHNAN NAIR, "RANJINI" KARAMANI, MELATHUR MURI, CHEMBAZHASSERI VILLAGE THIRUVANANTHAPURAM-695 002. BY ADVS.SRI.N.SUBRAMANIAM SRI.M.S.NARAYANAN SRI.P.VISWANATHA MENON SRI.P.T.GIRIJAN SMT.USHA NARAYANAN RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER ALUVA-683 101. 2. COMMISSIONER OF INCOME TAX I.S.PRESS ROAD, ERNAKULAM-682 018. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-06-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 15275 of 2013 (H) APPENDIX PETITIONER(S)' EXHIBITS P1 : COPY OF JUDGMENT IN OPC NO.62/2010, DTD.7.10.2010. P2 : COPY OF NOTICE ISSUED TO INCOME TAX OFFICER, ALUVA DTD.24.9.2012. RESPONDENT(S)' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE.

V. CHITAMBARESH, J -------------------------------- WP(C) NO. 15275 OF 2013 ------------------------------------ Dated this the 18th day of June, 2013 JUDGMENT The property of the petitioner has been compulsorily acquired warranting deduction under Section 194 LA of the Income Tax Act. The question whether the petitioner is entitled to refund of that amount can only be considered by the jurisdictional income tax officer. The quantum of tax liable to be deducted and the excess, if any, to be refunded has to be determined by such income tax officer. 2. I permit the petitioner to apply for a certificate under Section 197 of the Income Tax Act before the jurisdictional income tax officer. Such application if filed within a period of three weeks shall be dealt with by the authority concerned within a period of one month therefrom. The petitioner shall produce a copy of the judgment along with the application in the prescribed format to the jurisdictional income tax officer. The Writ Petition is disposed of. V. CHITAMBARESH

JUDGE ncd

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