P.Sudhakaran vs Deputy Commissioner Of Income Tax on 7 October, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WA.No. 1866 of 2009()


1. P.SUDHAKARAN, PROPRIETOR,
                      ...  Petitioner

                        Vs



1. DEPUTY COMMISSIONER OF INCOME TAX,
                       ...       Respondent

2. THE COMMISSIONER OF INCOME TAX,

                For Petitioner  :SRI.KMV.PANDALAI

                For Respondent  :SRI.JOSE JOSEPH, SC, FOR INCOME TAX

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice V.K.MOHANAN

 Dated :07/10/2009

 O R D E R
                  C .N. RAMACHANDRAN NAIR &
                          V.K. MOHANAN, JJ.
                  --------------------------------------------
                        W. A. No. 1866 OF 2009
                  --------------------------------------------
                Dated this the 7th day of October, 2009

                               JUDGMENT

Ramachandran Nair, J.

Heard counsel for the appellant and standing counsel for the

respondent. The appellant delayed payment of income tax leading to

levy of interest under Section 220(2) of the I.T. Act. A waiver

application filed under Section 220(2A) was rejected against which

Writ Petition was filed. The learned single Judge found that the first

condition for waiver is not satisfied and unless the conditions are

cumulatively satisfied, appellant is not entitled for waiver. Facts

disclose that for the very same year, interest levied under Section 139

(8) and Section 217 was waived upto 50%. Even though appellant’s

counsel contended that authorities have not considered the existence of

grounds for waiver, we find that facts found are completely against the

appellant. Consequently, we find no ground to interfere with the

judgment of the learned single Judge.

Writ Appeal is therefore dismissed.

(C.N.RAMACHANDRAN NAIR)
Judge.

(V.K. MOHANAN)
Judge.

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