IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE N.NAGARESH WEDNESDAY, 16TH DAY OF SEPTEMBER 2020 / 25TH BHADRA, 1942 WP(C).No.16188 OF 2020(W) PETITIONER: SHRI K.C. UNNIKRISHNAN,PAN AAFPU8345M, KOTTALATHODY HOUSE, ALATHUR, PALAKKAD-678722. BY ADV. SMT.DIVYA RAVINDRAN RESPONDENTS: 1 INCOME TAX OFFICER, WARD-3, PALAKKAD RANGE, PALAKKAD-678 014. 2 PRINCIPAL COMMISSIONER OF INCOME TAX,C.R.BUILDING, I.S. PRESS ROAD, KOCHI-682 018. R1-R2 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1-R2 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.09.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C)No.16188/2020 2 JUDGMENT Dated this 16th day of September, 2020 petitioner seeks to quash Ext.P5 and direct first respondent to rectify TDS mismatch after taking into account Ext.P2 Return and Ext.P3 Form 16A TDS Certificate and to issue refund along with interest for delayed period from date of deduction of TDS to date of actual granting of refund in accordance with claim by petitioner. 2. petitioner filed return of income tax for assessment year 2007-08 in Form No.3 on 08.02.2008. As per Ext.P3, amount of `1,15,034/- was deducted by Life Insurance Corporation of India from payment made to petitioner towards TDS, while tax payable by petitioner for assessment year 2007-08 was only `64,025/-. petitioner was awaiting refund. 3. However, by Ext.P5, respondent required WP(C)No.16188/2020 3 petitioner to pay `99,030/- towards tax and interest dues. petitioner, filed Ext.P6 application for rectification pointing out that TDS effected as per Ext.P3 is already with respondent and therefore Ext.P5 is unsustainable. 4. learned standing counsel appearing for respondents filed statement in writ petition and opposed prayers of petitioner. According to respondents, petitioner failed to furnish original TDS Certificate to Department. In absence of original TDS Certificate, then Assessing Officer has not given credit for TDS amount of `1,15,034/- at time of processing Return under Section 143(1). Further on verification, it is found that said TDS amount is not reflected in TDS Database of Department, contended Standing Counsel. 5. learned Standing Counsel appearing for respondents further submitted that in absence of TDS credit in TDS Database of Department and also due WP(C)No.16188/2020 4 to non availability of original TDS Certificate (Form No. 16A), first respondent will make necessary enquiries from deductor regarding genuineness of TDS credit and as to whether tax deducted at source has been credited to Central Government account. 6. Heard. 7. It is seen that TDS has been deducted as per Ext.P3 Certificate issued by Life Insurance Corporation of India. According to petitioner, petitioner produced original of Ext.P3 along with Ext.P1 ITR. case of respondents is that this remittance is of year 2007-08 and its entry is not reflected in Database. When petitioner asserts that original of Ext.P3 has already been submitted before Income Tax Authorities, petitioner cannot be called upon to produce original again. 8. In circumstances, writ petition is disposed of directing respondents to consider Ext.P6 rectification application with reference to Ext.P3. first respondent WP(C)No.16188/2020 5 will be at liberty to get necessary information from Life Insurance Corporation to decide issue. While deciding issue first respondent shall also consider whether necessary reduction is to be given towards interest dues, to petitioner. writ petition is disposed of as above. Sd/- N. NAGARESH JUDGE ncd WP(C)No.16188/2020 6 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF INCOME TAX RETURN IN FORM NO.4 DATED 3.11.2008 FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR AY 2007-08. EXHIBIT P2 TRUE COPY OF INCOME TAX RETURN IN FORM NO.4 DATED 3.11.2008 FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR AY 2007-08. EXHIBIT P3 TRUE COPY OF FORM 16A TDS CERTIFICATE OBTAINED FROM BRANCH MANAGER LIC OF INDIA ALATHUR BRANCH DATED 12.4.2009. EXHIBIT P4 TRUE COPY OF LETTER DATED 17.7.2009 FILED BY PETITIONER BEFORE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF INTIMATION DATED 30.3.2010 RECEIVED UNDER SECTION 143(1) OF ACT FROM 1ST RESPONDENT. EXHIBIT P6 TRUE COPY OF RECTIFICATION APPLICATION DATED 23.4.2020 FILED BY PETITIONER BEFORE 1ST RESPONDENT. EXHIBIT P7 TRUE COPY OF INTIMATION DATED 4.3.2016 RECEIVED FROM 1ST RESPONDENT UNDER SECTION 245 OF ACT FOR AY 2015-16. EXHIBIT P8 TRUE COPY OF E-FILING RESPONSE DATED 5.5.2016 SENT TO 1ST RESPONDENT FOR AY 2015-16. EXHIBIT P9 TRUE COPY OF E-FILING REFUND STATUS FOR A7 2015-16 DATED 21.12.2016. EXHIBIT P10 TRUE COPY OF LETTER DATED 26.8.2019 SENT BY PETITIONER TO 1ST RESPONDENT FOR AY 2015-16. K.C. Unnikrishnan v. Income-tax Officer, Ward-3, Palakkad Range, Palakkad / Principal Commissioner of Income-tax, Kochi