K.T.C Automobiles Pvt.Ltd vs The Deputy Commissioner Of Income Tax

[Cites 2, Cited by 0] Kerala High Court K.T.C Automobiles Pvt.Ltd vs The Deputy Commissioner Of Income Tax on 22 July, 2026 CNR : KLHC010715792020 WP(C) NO. 28470 OF 2020 1 2026:KER:54883 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON WEDNESDAY, THE 22ND DAY OF JULY 2026 / 31ST ASHADHA, 1948 WP(C) NO. 28470 OF 2020 PETITIONER/S: 1 K.T.C AUTOMOBILES PVT.LTD. Y.M.C.A.ROAD, CALICUT - 673 001. PAN AACCK3862F, REPRESENTED BY ITS MANAGING DIRECTOR MR.P.V.NIDHISH. 2 K.T.C.AUTOMOBILES Y.M.C.A.ROAD, CALICUT - 673 001, PAN AADFK4576C, REPRESENTED BY ITS MANAGING PARTNER MR.P.V.NIDHISH. BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SHRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1), CALICUT - 673 001. 2 THE COMMISSIONER OF INCOME TAX CALICUT - 673001. CNR : KLHC010715792020 WP(C) NO. 28470 OF 2020 2 2026:KER:54883 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI - 682018. OTHER PRESENT: SRI. CHRISTOPHER ABRAHAM,SC FOR RESPONDENT THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 22.07.2026, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: CNR : KLHC010715792020 WP(C) NO. 28470 OF 2020 3 2026:KER:54883 JUDGMENT Heard Sri Joseph Markos, learned Senior Counsel, assisted by Sri Abraham Markos, learned counsel for the petitioners; and Sri Christopher Abraham, learned Standing Counsel for the Income Tax Department. 2. This writ petition has been filed by a private limited company, which is stated to have succeeded a firm. The private limited company is the 1st petitioner, and the firm is the 2nd petitioner. The assessment of the firm was originally completed under the provisions of the Income Tax Act, 1961. The firm filed appeals. Pending the appeals, substantial amounts were paid by the firm for enjoying the stay. 3. This Court, pursuant to the judgment in ITA No. 18 of 2014, accepted the claim made by the firm. On that basis, the assessment of the firm was also recorded, as evidenced by Ext.P8 order dated 22.10.2019. At the same time, it is to be noticed that, even while recording the assessment, credit was not given for the CNR : KLHC010715792020 WP(C) NO. 28470 OF 2020 4 2026:KER:54883 payments effected during the pendency of the appeals. However, Ext.P8, towards the bottom, as a note, recorded payment of Rs.1,24,59,060/- made during the pendency of the appeals before the various authorities. This amount was, however, not given credit, since the Assessing Authority stated that the payment had not been effected under the "PAN number of the firm." 4. It is in these circumstances that this writ petition has been filed, seeking the following reliefs: "(a) Direct the Respondents by the issue of a writ of mandamus or other appropriate writ to refund to the Petitioners the sum of Rs.1,24,59,060/- paid by the Petitioners and appropriated by the Respondents towards the disputed tax payable by the 2nd Petitioner Firm; (b) Pass such other orders as are deemed necessary on the facts and circumstances of the case." 5. Sri Christopher Abraham, learned Standing Counsel for the Department, submitted that some other proceedings had also been initiated against the petitioners, and that this was also one of the reasons why the refund, as prayed for, was not effected. CNR : KLHC010715792020 WP(C) NO. 28470 OF 2020 5 2026:KER:54883 However, as rightly pointed out by Sri Joseph Markos, learned Senior Counsel, the subsequent proceedings initiated against the company have been set aside by this Court pursuant to the judgment dated 07.07.2026 in W.P.(C) No. 7627 of 2022. 6. In such circumstances, I am of the opinion that the claim for refund made by the 1st petitioner company, which is stated to have succeeded the 2nd petitioner firm, requires to be considered. 7. Therefore, this writ petition stands disposed of as under: i. The claim for refund made by the 1st petitioner company shall be considered in the light of the judgment of this Court in W.P.(C) No. 7627 of 2022, dated 07.07.2026. ii. The refund, as above, shall be effected as expeditiously as possible, at any rate, within a period of four weeks from today. Pending applications, if any, stand closed. Sd/- HARISANKAR V. MENON JUDGE jjj CNR : KLHC010715792020 WP(C) NO. 28470 OF 2020 6 2026:KER:54883 APPENDIX OF WP(C) NO. 28470 OF 2020 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 06/12/2010 PASSED BY THE 1ST RESPONDENT FOR ASSESSMENT YER 2005-06. EXHIBIT P2 TRUE COPY OF THE LETTER DATED 01/12/2011 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF FORM 26AS OF THE 1ST PETITIONER COMPANY FOR ASSESSMENT YEAR 2013-14. EXHIBIT P4 TRUE COPY OF THE LETTER DATED 29/01/2013 ISSUED BY THE 1ST PETITIONER. EXHIBIT P5 TRUE COPY OF THE LETTER DATED 01/08/2013 ISSUED BY THE 1ST PETITIONER. EXHIBIT P6 TRUE COPY OF THE ORDER DATED 17/01/2014 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7 TRUE COPY OF THE JUDGEMENT DATED 25/06/2019 OF THE DIVISION BENCH OF THIS HON'BLE COURT. EXHIBIT P8 TRUE COPY OF THE ORDER DATED 22/10/2019 OF THE 1ST RESPONDENT. EXHIBIT P9 TRUE COPY OF THE LETTER DATED 01/10/2020 OF THE 1ST PETITIONER COMPANY.