Wp(C)/17358/2007 Of M/S.travancore Cements Limited v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 7TH JUNE 2007 / 17TH JYAISHTA 1929 WP(C).No. 17358 of 2007(N) -------------------------- PETITIONER: ------------ M/S. TRAVANCORE CEMENTS LIMITED, NATTAKOM, KOTTAYAM-686013, REPRESENTED BY ITS MANAGING DIRECTOR, MR.C.P.SUNDARESAN. BY ADV. SRI.JOSEPH MARKOSE SRI.MATHEWS K.UTHUPPACHAN RESPONDENTS: ------------- ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE I, KOTTAYAM. BY ADV. SRI.GEORGE K. GEORGE, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/06/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J.....................................................................W.P.(C) No.17358 of 2007 .................................................................... Dated this the 7th day of June, 2007. JUDGMENT Since the challenge is against amount of interest granted to thepetitioner pursuant to order of the Tribunal and matter involves meticulouscalculation with reference to payments, I feel relief could be moreappropriately considered by statutory authority in revision. The W.P. isclosed leaving freedom to the petitioner to challenge the order in revisionunder Section 264 of the Income Tax Act before the Commissioner. pms C.N.RAMACHANDRAN NAIRJudge