Mr. G. M. Rath, Advocate v. Principal Chief Commissioner Of Income Tax, Odisha And Others

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.1880 of 2017 Rajib Kumar Ram Petitioner …. Mr. G. M. Rath, Advocate -versus- Principal Chief Commissioner of Income Tax, Odisha and others Opp. Parties …. Mr. Radheyshyam Chimanka, Sr. Standing Counsel for O.Ps. CORAM: THE CHIEF JUSTICE JUSTICE B. P. ROUTRAY ORDER Order No. 31.03.2021 1. Challenge in the present petition is to the order dated 29[th]December, 2016 under Section 220 (2A) of the Income Tax Act, 1961 passed by the Principal Commissioner of Income Tax declining to waive the interest payable by the Petitioner for the Assessment Year (AY) 1995-96. 03. 2. While issuing notice in the present petition on 27[th] March, 2017, the further recovery proceeding was stayed subject to Petitioner depositing Rs.1,00,000/- by 31[st] March, 2017. 3. Learned counsel for Petitioner states that the above order has been complied with. 4. Having heard learned counsel for the parties, the Court modifies the impugned order by directing that the Petitioner shall pay a further sum of Rs.1,00,000/- (Rupees one lakh) towards the interest payable for the AY 1995-96 not later than 1[st] June, 2021. If the Petitioner fails to make the payment as directed, the impugned order, without this Court’s modification, shall become enforceable by the Opposite Parties. 5. The writ petition is disposed of in the above terms. 6. An urgent certified copy of this order be issued as per rules. (Dr. S. Muralidhar) Chief Justice ( B.P. Routray) Judge M.K. Panda/K. Majhi