TMI Blog2023 (8) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... g of statements of tax deducted at source. If, as submitted by the Revenue, Section 200A is not applicable to the relevant year, there is nothing preventing the Assessing Officer from processing the statement filed under Section 200 and allowing the refund; on a request made by the assessee. The very procedure for processing of statement of tax deducted at source and an intimation along with a refund, without even a claim from the assessee is brought in under Section 200A. In that circumstance, the amounts capable of being refunded could also be adjusted as against the demand raised, which is far lesser. As sub-rule (3A) of Rule 31A - admittedly, the same was brought in only on 19.02.2013 along with Form 26B. The assessee even now is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered on the basis of the statement made under Section 200 regarding the tax deducted at source. The refund being processed and permitted, the department should set off the amounts due as evident from the demand raised for the various assessment years from 2007-08 to 2021-22 as per Annexure-7 series. - HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN And HONOURABLE MR. JUSTICE PARTHA SARTHY For the Petitioners : Mr. Ajay Kumar Rastogi, Sr. Advocate Ms. Smriti Singh, Advocate Mr. Parijat Saurav, Advocate For the Respondents : Mrs. Archana Sinha, Sr. Standing Counsel of Income Tax Department Mr. Alok Shahi, Advocate JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) 1. Whether the amendments made to the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch Form was introduced only under sub-rule (3A) of Rule 31-A of the Income Tax Rules, effective from 19.02.2013. In fact, there was no such rule prescribed or the filing of a form mandated any time before 2013 and not at all for the relevant assessment year 2010-11. The circular of the department wherein a specific time has been prescribed to file an application for refund making a claim of refund, as produced at Annexure-B in the supplementary counter affidavit filed by the respondents is alleged to be in contravention of the statutory provision. 4. The learned Senior Counsel refers to Karimtharuvi Tea Estate Ltd. v. State of Kerala; (1966) 60 ITR 262 (SC) to urge that any amendment brought out to the Income Tax Act as on the 1st of Apr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory note, annexed along with the supplementary counter affidavit which, by clause 7.4 specifies that the amendment has been made applicable with retrospective effect from 01.04.2009 and will accordingly apply in relation to the Assessment Year 2011-12 and subsequent assessment years. The learned Senior Standing Counsel also relies on Paragraphs 4 and 5 of the counter affidavit, to further buttress the above contention of inapplicability of Section 200A for the relevant year. 6. After giving our thoughtful consideration to the arguments raised, the records and the provisions pointed out, we are of the opinion that the applicability of Section 200A need not be dealt with at all; for it being irrelevant to decide the issue. Section 200A sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to file an application under Form 26B; however, the department asserts that such an application cannot be filed without first satisfying the demand made under Annexure-7 series. The assessee on the other hand submits that when far more amounts are due from the department to the assessee, the department could enable filing of Form 26B so that the refund can be processed and the demands set off along with any interest payable to the department from the refunded amounts. The only rider would be in so far as the department also being made liable to pay the interest due on the refund. 8. Annexure-B is a circular issued by the Board which as has been declared in the cited decisions is not binding on this Court or even the assessee. There can b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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