K.Krishnaraj v. The Income-tax Officer-I(2), Pondicherry / The Chief Commissioner of Income-tax-VI, Chennai / Central Board of Direct Taxes, New Delhi
|The Income-tax Officer-I(2), Pondicherry / The Chief Commissioner of Income-tax-VI, Chennai / Central Board of Direct Taxes, New Delhi
|HIGH COURT OF MADRAS
|Date of Order
|excess payment • excess amount • refund
|Respondents Prayer:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the Second Respondent dated 02.04.2004 in his proceedings F.No. HQ.21/01-02/17 and quash the same so far it relates to the Assessment Year 1990-91 and consequentially direct the Respondents to refund the sum of Rs.1,03,920/- paid in excess by the Petitioner by completing the Income Tax assessment of the Petitioner for the Assessment Year 1990-91. In W.P. No. 28157 of 2004 For Petitioner : Mr. N.Murali Kumaran For Respondents : Mr. A.P.Srinivas Standing Counsel ORDER Heard Mr. N.Murali Kumaran, Learned Counsel for the Petitioner and Mr. A.P.Srinivas, Learned Standing Counsel appearing for the Respondents, and perused the materials placed on record, apart from the pleadings of the parties. The Writ Petition challenges the proceedings in F.No. HQ.21(2)/01- 0217 dated 02.04.2004 passed by the Second Respondent under Section 119(2)(b) of the Income Tax Act, 1961 rejecting the claim for refund of excess amount of income tax paid by the Petitioner for the assessment year 1990-1991 as bared by limitation. The explanation sought to be given by the Petitioner in that regard has been found to be totally unsatisfactory, which could not be accepted. The connected Miscellaneous Petition is closed.