S SUNDARAM Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) FOR the assessment year 1974-75, relevant to the accounting period from April 1, 1973, to March 31, 1974, the petitioner was working as processing manager in the Delhi Cloth & General Mills Co. Ltd., Delhi, drawing the salary due to him from time to time. The Delhi Cloth & General Mills Co Ltd. as the employer, deducted what it considered to be the income-tax due from the petitioner every month and credited the same to the Government. While the petitioner was working at Delhi, he was borne on the file of the Income-tax Officer, Delhi. FOR the aforesaid assessment period, the employer had deducted a sum of Rs. 17,439.25 and had credited the same to the Government.

(2.) ON July 1. 1974, the petitioner filed his return under the Act before the Income-tax Officer, inter alia, showing that the amount of Rs. 17,439.25 deducted at source by his employer and paid to the Government, was the correct taxes due from him and that he was not due in any further sum as taxes to the Government. For a variety of reasons, with which we are not now concerned, the Income-tax Officer did not complete the assessment within the time permitted by law.

(3.) SHRI K. Srinivasan, learned senior standing counsel appearing for the respondents, without disputing the fact the Income-tax officers, or the Income-tax Officer, Bangalore, has not made the assessment within the time permitted by law, contends that notwithstanding that illegality, this court should decline to exercise its extraordinary jurisdiction for refund of the taxes that were legitimately found due by the petitioner and had been legitimately credited by Delhi Cloth & General Mills Co. Ltd.