M/s Shiv Trading Company vs Commissioner Of Income Tax Department And Ors

P. Sam Koshy, J

The sole grievance of the petitioner in the instant case is that for the assessment year 2010-11 and 2011-12 the income tax returns of the petitioner

could not be uploaded as they were blocked by the Income Tax department. Subsequently, on verification, it was found that due to inadvertence on the

part of the department, another company namely Sidhu Trading Company of Ludhiyana was alloted the same PAN which was allotted to the present

petitioner. Though the petitioner has been making repeated approach to the authorities of the Income Tax department but their grievance till date has

not been redressed.

Learned counsel for the petitioner submits that there are certain refunds which have to be claimed from the Income Tax department and by virtue

of the clerical error on the part of the department, they would be put to loss.

Learned senior standing counsel for the department referring to Section 119(2)(b) of the Income Tax, which for ready reference is being

reproduced herein under, submits that the petitioner for the redressal of his grievance may approach the Board and may seek an appropriate relief in

this regard and the authorities would definitely take into consideration the grievance that would be placed by the petitioner before the Board, including

the error which was on the part of the Income Tax department:

119(2)(b) The Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class or cases, by general or

special order, authorise any income-tax authority, not being a Commissioner (Appeals) to admit an application or claim for any exemption, deduction,

refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with

the same on merits in accordance with law.

Given the statement by the learned senior standing counsel for the department, this Court does not intend to keep the present writ petition pending

any further and intends to dispose of the petition with a direction to the petitioner to move an appropriate application before the Board under Section

119(2)(b) of the Income Tax Act raising all their grievances and it is expected that the Board shall in turn take an objective decision on the said

application as expeditiously as possible and try to redress the grievance of the petitioner.

With the aforesaid observation, the writ petition stands finally disposed of.