2024 (12) TMI 711

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....i) To issue a Writ of Mandamus or other appropriate writ or order, directing Respondents 1 and 3 to disburse the amounts due as per Exhibit P10; to the petitioner; (ii) To issue a Writ of Mandamus or other appropriate writ or order directing Respondent No.3 to credit an amount of Rs.1,00,000/- to the amounts due to the petitioner as per Exhibit P12(a). (iii) To issue a writ or order in the form of a declaration that the recovery of amounts alleged to be interest under 220 (2) is illegal." The brief facts of the case are that the petitioner who is the wife of late K.T. Thomas from whom certain amount were due towards arrears of Income tax under the provisions of the Income Tax Act, 1961 (hereinafter referred to as 't....

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....o the petitioner on account of the order passed by the Commissioner of Income Tax (Appeals). But however, that refund was not granted. An amount of Rs.1,00,000/- which was paid by the assessee towards the demand in respect of assessment year 1987-88 which is also subject matter of the above order of the Commissioner of Income Tax (Appeals) was also not refunded to the petitioner. The petitioner is thus before this court being aggrieved by the fact that the amounts which ought to have been refunded by virtue of Ext.P10 order giving effect the order of the Commissioner of Income Tax (Appeals), Calicut referred to above has not been refunded to the petitioner and seeking the credit / refund of a sum of Rs.1,00,000/- remitted towards the demand....

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.... under Section 220 (2) of the 1961 Act on account of the fact that owing to the claim petition filed by the aforesaid Mrs. Jolly Thomas, the amount received by sale of the property of the deceased husband of the petitioner came to be adjusted against the arrears only on 07-06-1991. In other words the question to be considered is whether a claim for interest for the period from 07-02-1989 to 07-06-1991 could be sustained. The statement filed by the learned Senior Standing Counsel for the Income Tax Department shows that an amount of Rs.12,01,000/- was received by the Income Tax Department on 07-02-1989 from the sale of the property of the late husband of the petitioner. Since there were amounts in excess of the demands under the 1961 Act at ....