IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 26TH JUNE 2008 / 5TH ASHADHA 1930 WP(C).No. 20763 of 2005(V) -------------------------- PETITIONER: ------------ 1. K.P.DIVAKARAN, S/O.HOTEL SREECHITHRA, VICHITHRA COMMERCIAL COMPLEX, KANNUR 2. 2. C.K.ASHALATHA, W/O.K.P.DIVAKARAN, C/O.HOTEL SREECHITHRA, VICHITHRA COMMERCIAL COMPLEX, KANNUR 2. BY ADV. SRI.C.KOCHUNNY NAIR SRI.DALE P.KURIEN RESPONDENTS: ------------- THE INCOME TAX OFFICER, WARD II(1), SUHANA AUDITORIUM, MELE CHOVVA, KANNUR 6. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONERS' EXHIBITS: P1: TRUE COPY OF INTIMATION DT.31.3.2004. P2: TRUE COPY OF APPLICATION DT.5.8.2004. P3: TRUE OCPY OF REPLY DT.23.8.2004. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.20763 of 2005 .................................................................... Dated this the 26th day of June, 2008. JUDGMENT The W.P. is filed claiming refund of excess tax recovered and remitted by the tenant from out of rent payable to the petitioners under Section 194(J) of the Income Tax Act. It is seen from Ext.P3 order that petitioners have not even produced the TDS certificate for the officer to consider the claim. The certificate is not produced in this court also. In the circumstances, W.P. is closed leaving freedom to the petitioners to produce original certificate before the officer and claim relief, if eligible. I make it clear that any claim filed by the petitioners before any authority of the department should not be rejected on account of delay in filing the application from 12.7.2005 till today. C.N.RAMACHANDRAN NAIR Judge pms