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TMI Blog2018 (10) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 25,000/- through his communication dated 20.10.2015 also by considering the certificate issued by the Chennai Central Cooperative Bank Ltd., Mylapore Branch, Chennai, dated 27.08.2003 and pass appropriate orders accordingly on merits - W.P.No.9544 of 2016 - - - Dated:- 24-9-2018 - Mr. K. Ravichandrabaabu J. For the Petitioner : Mr.R.Sivaraman For the Respondents : Mrs.Hema Muralikrishnan Senior Standing Counsel for Income Tax ORDER The petitioner, a Kartha of Hindu Undivided Family, is an assessee under the respondents. The present writ petition is filed challenging the proceedings of the second respondent dated 19.03.2012, said to have been served on the petitioner by way of True Copy on 19.01.2016. Consequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility in respect of those three assessment years, from and out of the refund amount payable to the petitioner in respect of assessment year 2015-16. Insofar as the assessment year 2002-03 is concerned, it is the contention of the petitioner that an advance tax paid by the petitioner of ₹ 25,000/- in respect of the said assessment year was not at all taken into consideration, though it was brought to the notice of the Assessing Officer through the petitioner's communication dated 20.10.2015. Therefore, it is contended that making an adjustment of ₹ 30,609/- in respect of the said assessment year 2002-03 is also not justifiable. 4. On the other hand, it is contended by the respondents as follows: Insofar as the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im of outstanding, in respect of those four assessment years are not factually correct. It is the specific case of the petitioner that he is not in arrears and that no demand whatsoever was made in respect of the so called arrears for the assessment years 2004-05, 2010-11 and 2008-09. Now, before this Court the Revenue has stated that the amount adjusted towards 2004-05, 2008-09 and 2010-11 as stated supra, was already refunded to the petitioner on 18.04.2016. The learned counsel for the petitioner is not disputing the same. The learned counsel for the respondents thus, submitted that there is no claim of arrears in respect for those three assessment years. Further, she also produced a communication received from the Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly. If an order is passed by considering the said representation of the petitioner and the certificate issued by the bank, I do not think that the petitioner may have any further grievance. Therefore, this Writ Petition is disposed of as follows: The second respondent is directed to consider the claim of the petitioner in respect of assessment year 2002-03 in making the advance payment of tax of ₹ 25,000/- through his communication dated 20.10.2015 also by considering the certificate issued by the Chennai Central Cooperative Bank Ltd., Mylapore Branch, Chennai, dated 27.08.2003 and pass appropriate orders accordingly on merits, within a period of three weeks from the date of receipt of a copy of this order. Based on the order to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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