2019 (9) TMI 560 - HC - Income Tax

Grant credit for the tax deducted at source while making payments to the petitioner - First respondent referring to written instructions dated 18.07.2019 states that the first respondent has reexamined the issue, a decision taken for granting refund and now steps are taken to transfer the amount to the credit of petitioner's bank account. According to him, the grievance is substantially redressed by the first respondent himself. Therefore, the cause does not survive. Adv. Smt. Krishna K. requests the Court to place the statement on record and dispose of the writ petition. HELD THAT - The writ petition is disposed of by accepting the statement made on behalf of the first respondent, The petitioner, if does not get the relief within eight weeks from today, the petitioner is given liberty to file an application for recalling the instant judgment.

Summary

Issues:
1. Relief sought for grant of credit for tax deducted at source
2. Relief sought for expeditious processing of applications
3. Grant of other incidental reliefs including costs

Analysis:
1. The petitioner sought relief for the grant of credit for tax deducted at source while making payments. The first respondent, represented by Adv. Sri. Jose Joseph, informed the court that a decision was taken to grant a refund of &8377; 1,85,950 and steps were being taken to transfer the amount to the petitioner's bank account. The respondent stated that the grievance had been substantially redressed, and therefore, the cause did not survive. Adv. Smt. Krishna K. requested the court to place the statement on record and dispose of the writ petition.

2. The petitioner also sought relief for the expeditious processing of applications. The court, after considering the statement made by the first respondent regarding the refund, disposed of the writ petition by accepting the statement. The petitioner was given eight weeks to receive the relief, with the liberty to file an application for recalling the judgment if the relief was not granted within the specified time frame.

3. Apart from the specific reliefs mentioned above, the petitioner also sought other incidental reliefs, including the costs of the proceedings. The court did not explicitly mention the granting of these incidental reliefs in the judgment but focused on the primary reliefs sought by the petitioner regarding the tax credit and application processing. The judgment primarily addressed the immediate relief sought by the petitioner in relation to the tax credit issue and the processing of applications, ensuring that the petitioner's grievance was addressed promptly and effectively.