Sr. No. 46
HIGH COURT OF JAMMU & KASHMIR AND LADAKH
AT JAMMU
Case: WP(C) No.2288/2023
M/S Kashmir Tubes ..... Petitioner(s)
Lane 2, Phase-II Sidco Industrial Complex,
Bari Brahmana, Jammu (J&K)
Through :- Mr. Gautam Chugh, Advocate
Vs
1. The Union of India through the .....Respondent(s)
Secretary, Department of Revenue,
Ministry of Finance, North Block,
New Delhi-110001.
2. The Deputy Commissioner of
Income Tax, Circle-1, Jammu.
Through :- Mr. Suraj Singh Wazir, Advocate
CORAM:
SANJEEV KUMAR, JUDGE
HON’BLE MR. JUSTICE
HO LE MR. JUSTICE PUNEET GUPTA, JUDGE
N’B
ORDER
31.12.2024
01. In the instant case, the short grievance projected by the petitioner
is that it filed its return of income on 31.10.2005 for Assessment Year 2005-
2006 declaring an income of Rs.2,14,20,490/- and claimed excise duty refund
and interest subsidy for the said Assessment Year as per the government
Scheme. The Assessing authority while assessing the petitioner made additions
in income and created additional demand of tax.
02. Feeling aggrieved the petitioner filed an appeal before the
Commissioner of Income Tax Appeals and thereafter before the Income Tax
2 WP(C) No.2288/2023
Appellate Tribunal. Income Tax Appellate Tribunal ruled in favour of the
petitioner. Feeling aggrieved, the respondents filed an appeal before this Court
in terms of Section 260-A of the Income Tax which came to be dismissed vide
order dated 29.01.2013. Consequent
upon the order of the Hon’ble ITAT, the
income of the petitioner was determined at Rs.2,14,40,836/-. The petitioner
was held entitled to refund amounting to Rs.39.00 lacs which was given to the
petitioner. On 15.11.2021 rectification order under Section 154 of the Income
Tax Act was passed on an application moved by the petitioner on the ground
that full credit of challans deposited by the petitioner had not been given by the
assessing officer due to wrong PAN number mentioned in the challans by the
petitioner. The petitioner has raised a dispute with regard to credit of Rs.25.00
lacs, which as per the petitioner, has not been given to him. The stand of the
respondents is that as per the records maintained with ITBA system, this credit
is not reflected in OLTAS system of credit management. It is submitted that
the unless credit is reflected no action can be taken manually. The respondents
further submit that on 09.06.2021 a communication was written to ADG
(Systems)-2 Ghaziabad for correction of challans for the Assessment Year
2005-2006, for the petitioner had inadvertently mentioned its TAN number
instead of PAN number on the challans deposited in the J&K Bank Gandhi
Nagar, Jammu. The letter was also issued to the Branch Manager Jammu &
Kashmir Bank Gandhi Nagar, Jammu on 07.04.2021 followed by reminder
issued on 22.12.2023 for confirmation and verification of payment of challans
3 WP(C) No.2288/2023
stating that perusal of the OLTAS for the relevant year revealed that above
payment stated to be made by the petitioner in your bank was not reflected.
The matter was taken up by the respondents with the Director General of
Income Tax (Systems), Ghaziabad for correction of challan. As per the
respondents, no response has been received so far.
03. Be that as it may, the fact remains that the only correction which is
required to be carried in the two challans is with regard to the PAN number.
Admittedly, the petitioner has mentioned on the challans TAN number instead
of PAN number. Rest there is no dispute either with regard to submission of
the challans or payment of amount of Rs.25.00 lacs. The respondents do not
deny that aforesaid amount is due to the petitioner. They, however, submit that
unless the necessary correction in the challans is carried out by following due
procedure, said amount cannot be released.
04. Deputy Commissioner of Income Tax, Circle-1, Jammu has
appeared in person to assist this Court to sort out the matter. Dr. Ruveda
Salam, Deputy Commissioner of Income Tax, Circle-1, Jammu appearing in
person submits that the amount due to the petitioner shall be released after the
necessary correction in the challans in question is carried out after the approval
of the Chief Commissioner Income Tax, Amritsar.
05. In view of the aforesaid admitted position, we are inclined to dispose
of this petition by directing the Deputy Commissioner Income Tax, Circle-1,
Jammu to ensure that the necessary correction in the challan as stated above is
4 WP(C) No.2288/2023
carried out with or without the approval of the Chief Commissioner Income
Tax, Amirtsar within a period of two weeks and the amount payable to the
petitioner is released. We also make it clear that in case no approval is received
by the Deputy Commissioner Income Tax Appeals for correction of an
inadvertent and clerical error in the challans from the office of the Chief
Commissioner Income Tax, Amritsar, the approval, as may be required, shall
be deemed to have been granted and the Deputy Commissioner Income Tax,
Circle-1, Jammu shall be competent to carry out the necessary correction and
release the amount payable to the petitioner. Needless to say that amount shall
be payable along with statutory interest.
(PUNEET GUPTA) (SANJEEV KUMAR)
JUDGE JUDGE
JAMMU
31.12.2024
Shammi
Whether the order is speaking: Yes/No
Whether the order is reportable: Yes/No
SHAMMI KUMAR
2025.01.02 10:39
I attest to the accuracy and
integrity of this document