Wp(C)/12070/2005 Of Smt.thankamma Vanajakshy v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 22ND JULY 2008 / 31ST ASHADHA 1930 WP(C).No. 12070 of 2005(J) -------------------------- PETITIONER: ------------ SMT.THANKAMMA VANAJAKSHY, VALIKKAKATHU, CHETTIKKADU, PATHIRAPALLY, ALLEPPEY. BY ADV. SRI.A.KUMAR RESPONDENTS: ------------- 1. THE COMMISSIONER OF INCOME TAX, OFFICE OF THE COMMISSIONER OF INCOME TAX, KOTTAYAM. 2. THE ASSISTANT COMMISSIONER OF INCOEM TAX CIRCLE-1, ALLEPPEY. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) FOR R1 & 2 SRI.GEORGE K. GEORGE, SC FOR IT FOR R1 & 2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PETITIONER'S EXHIBITS: P1: TRUE COPY OF APPLICATION DT.14.7.2004 FOR WAIVER FILED BEFORE R1. P2: TRUE COPY OF ORDER DT.11.1.2005 OF R1 IN THE APPLICATION FOR WAIVER. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... .................................................................... Dated this the 22nd day of July, 2008. JUDGMENT Heard counsel for the petitioner and Standing Counsel appearing forthe Income Tax Department. Order under challenge is Ext.P2 issued underSection 220(2A) of the Income Tax Act declining to waive interestdemanded for belated payment of income tax under Section 220(2) of theIncome Tax Act. Even though counsel submitted that the death of husbandof the assessee caused heavy hardship to her, there is nothing on record toprove the same. Moreover, waiver is permitted only if all the threeconditions stated in the said Section are satisfied. In the absence of anyproof of petitioner satisfying any of the conditions stated in the Section, theCommissioner rightly declined to waive the interest which is compensatoryin nature. The W.P. is therefore dismissed. pms C.N.RAMACHANDRAN NAIRJudge