Jairaj Kantilal Sonawala & 2 Ors v. The Chief Commissioner Of Income Tax & Ors

KJ IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2168 OF 2010 Jairaj Kantilal Sonawala & 2 Ors. )..PetitionersVs.The Chief Commissioner of Income Tax & Ors. )..Respondents---- Mr. Charanjeet Chandrapal for the petitioners. Mr. M.R.Prajapati @ Mr.S.R.Bhaloagar for the respondents. ---- CORAM : J. P .DEVADHAR & MRS.MRIDULA BHATKAR,JJ DATE : 14/2/2011. PC 1The petitioners are aggrieved by the order of CCIT dated 15.4.2005 whereby the application seeking waiver of interest under Section 234-B of the Income Tax Act 1961, has been rejected. The petitioners are also aggrieved by the communication dated 20.12.2004 whereby the petitioner no.1 was informed that the CIT has declined to waive interest levied under Section 220(2) for want of payment of the tax demand that was outstanding. 2As regards waiver of interest levied under Section 234-B of the Income Tax Act 1961, Counsel for the petitioners does not press the said claim in view of dismissal of earlier Writ Petition bearing No.919 of 2006 and also dismissal of the Review Petition bearing No. Lodging-60 of 2010 on 7.2.2011. 3As regards communication dated 20.12.2004 is concerned, the grievance of the petitioners is that the outstanding tax demand has already been paid to the Income Tax Department. If that be so, as per the impugned letter dated 12.12.2004, the petitioners were entitled to make a fresh application seeking waiver of interest levied under Section 220(2) of the Income Tax Act. In this view of the matter, we see no merit in the Writ petition and the same is hereby dismissed. (MRS.MRIDULA BHATKAR,J) (J.P.DEVADHAR,J)