Wa/209/2012 Of Shahina Babu v. The Chief Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR &THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH THURSDAY, THE 9TH DAY OF FEBRUARY 2012/20TH MAGHA 1933 WA.No. 209 of 2012 () IN WPC/1595/2012 ---------------------------------------AGAINST THE ORDER/JUDGMENT IN .NO./ IN WPC.1595/2012 DATED 19-01-2012 APPELLANT(S)/APPELLANTS IN WPC:------------------------------- SHAHINA BABU,W/O LATE K.V. NAUSHAD ALI BABU,A/104-BHARATHI-I APARTMENTS,SHERLY RAJAN ROAD,NEAR RISWI COLLEGE,BANDRA, WEST MUMBAI-400050. BY ADVS.SRI.D. KISHORE SMT. MINI GOPINATHRESPONDENT(S)/RESPONDENTS IN WPC:--------------------------------- 1 THE CHIEF COMMISSIONER OF INCOME TAX,OFFICE OF THE CHIEF COMMISSIONER OF INCOME TAX,CR BUILDING, I.S. PRESS ROAD,COCHIN-682018.2.THE ADDITIONAL COMMISSIONER OF INCOME TAX,RANGE-I, CR BUILDINGS,I.S. PRES ROAD,COCHIN-682018.3.THE TAX RECOVERY OFFICER (INCOME TAX),RANGE-I, C.R. BUILDINGS,I.S. PRESS ROAD,COCHIN-682018. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 09-02-2012,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR& BABU MATHEW P. JOSEPH, JJ. ---------------------------------------------------- W.A. No. 209 OF 2012 ----------------------------------------------------- Dated this the 9[th] day of February, 2012 J U D G M E N T Ramachandran Nair, J Heard the counsel for the appellant and the StandingCounsel for Income Tax Department who took notice onadmission. The Judgment under appeal is one issued bythe learned Single Judge declining to interfere with theorder issued by the Chief Commissioner of Income Taxunder Section 220(2A) of the Income Tax Act waiving 50%of the interest due u/s 220(2) of the Act. 2.After hearing both the sides, we do not find anyground to interfere with the partial relief granted by theChief Commissioner which is discretionary and in favour ofthe appellant. However, having regard to the fact that theappellant is a widow and the financial constraints stated by W.A. No. 209 OF 2012 her, we grant 12 equal monthly installments to clear thearrears. The first installment will be paid on or before 10[th]March, 2012 and the balance on or before 10[th] of everysucceeding month. The Writ Appeal is disposed of granting the limitedrelief as above. C.N. RAMACHANDRAN NAIR,JUDGE. ul/- BABU MATHEW P. JOSEPH,JUDGE.