S C Kalaivani v. The Joint Commissioner Of Income Tax(Ii)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 19.03.2025

CORAM:

THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH S.C.Kalaivani ... Petitioner -vs1.The Joint Commissioner of Income Tax(II), No.44, Williams Road, Tiruchirapalli - 1.

2.The Income Tax Officer, Ward- II, 16- B, Chinnaandan Kovil Street, Karur District.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus directing the respondents to expedite the assessment proceedings for the Assessment Year 2011-2012 within a stipulated time as fixed by this Court.

For Petitioner : Mr.G.Manikandan For Respondents : Ms.M.Rajeswari Standing Counsel

ORDER

This Writ Petition has been filed seeking a direction to the respondents to expedite the assessment proceedings for the Assessment Year 2011-2012.

2. By consent, this Writ Petition is taken up for final disposal at the admission stage itself.

3. The petitioner had assessable income for the year 2011-2012 and filed her return on 23.01.2013, seeking a refund of excess tax deducted by TDS, amounting to Rs.1,73,051/- as of 20.01.2013. The petitioner's assessment was taken up for scrutiny in 2018 and she was called upon to appear before the second respondent. The second respondent requested the bank account details for the remittance of the refund. The petitioner appeared twice before the respondent and provided the necessary bank details. However, there has been no progress thereafter. Hence, the petitioner has filed the present Writ Petition.

4. The learned Standing Counsel for the respondents submits that the matter is still pending with the first respondent, who will consider it and pass

appropriate orders on merits and in accordance with law, within a time frame to be fixed by this Court.

5. Considering the above submissions, this Writ Petition is disposed of, with a direction to the first respondent to consider the petitioner's claim for refund on its merits and pass appropriate orders in accordance with law, after providing the petitioner with a fair opportunity to be heard, within two months from the date of receipt of a copy of this order. There shall be no order as to costs. NCC : Yes / No 19.03.2025 Index : Yes / No smn2 To:- 1.The Joint Commissioner of Income Tax(II), No.44, Williams Road, Tiruchirapalli - 1.

2.The Income Tax Officer, Ward- II, 16- B, Chinnaandan Kovil Street, Karur District.

VIVEK KUMAR SINGH , J.

smn2 19.03.2025