Wp(C)/18551/2017 Of V.m.mathai v. Principal Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 12TH DAY OF JULY 2017/21ST ASHADHA, 1939 WP(C).No. 18551 of 2017 (T) ---------------------------- PETITIONER(S): ----------------------- V.M. MATHAI,VEMBILLIL HOUSE, PALACE GARDEN, MANIMALA ROAD, EDAPALLY, KOCHI - 682 024. BY SRI.BECHU KURIAN THOMAS, SENIOR ADVOCATE. ADVS. SRI.PAUL JACOB, SRI.ENOCH DAVID SIMON JOEL. BY SRI.K.M.V.PANDALAI, SC. rs. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-07-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18551 of 2017 (T) APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1 TRUE COPY OF THE DEMAND NOTICE DTD. 26.12.2002 ISSUED BY THE 2ND RESPONDENT FOR AN AMOUNT OF RS. 7,92,966/-. ISSUED BY THE 2ND RESPONDENT FOR AN AMOUNT OF RS. 7,92,966/-. EXHIBIT P1(A) TRUE COPY OF THE DEMAND NOTICE DTD. 26.12.2002 ISSUED BY THE 2ND RESPONDENT FOR AN AMOUNT OF RS. 3,55,322/-. ISSUED BY THE 2ND RESPONDENT FOR AN AMOUNT OF RS. 3,55,322/-. EXHIBIT P2 TRUE COPY OF THE ORDER OF ATTACHMENT DATED 13/01/2003ISSUED BY THE 2ND RESPONDENT.ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF THE LETTER DTD.10.04.2013 SUBMITTED BYTHE PETITIONER TO THE 2ND RESPONDENT.THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE NOTICE DTD.10.12.2015 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.2ND RESPONDENT TO THE PETITIONER. EXHIBIT P5 TRUE COPY OF THE PETITION DTD.15.01.2016 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENTTHE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P6 TRUE COPY OF THE ORDER DTD.13.05.2016 WITH FILE NO. CIT-2/CHN/TECH/WAIVER/220/15-16 ISSUED BY THE 1ST RESPONDENT.NO. CIT-2/CHN/TECH/WAIVER/220/15-16 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7 TRUE COPY OF THE JUDGMENT DTD.10.08.2016 IN W.P(C) 20210/2016 ON THE FILES OF THIS HON'BLE COURT.W.P(C) 20210/2016 ON THE FILES OF THIS HON'BLE COURT. EXHIBIT P8 TRUE COPY OF THE ORDER DTD.07.11.2016 ISSUED BY THE 1ST RESPONDENT DTD. 07.11.2016 ISSUED BY THE 1ST RESPONDENT DTD. 07.11.2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P9 TRUE COPY OF THE CERTIFICATE DATED 07.12.2016 ISSUED BY THE KUSUMAGIRI MENTAL HOSPITAL CENTRE RELATING TO PETITIONER'S WIFE, SMT. RUBY MATHAI.THE KUSUMAGIRI MENTAL HOSPITAL CENTRE RELATING TO PETITIONER'S WIFE, SMT. RUBY MATHAI. EXHIBIT P9(A) TRUE COPY OF THE CERTIFICATE DATED 08.12.2016 ISSUED BY LOURDES HOSPITAL RELATING TO THE PETITIONER. ISSUED BY LOURDES HOSPITAL RELATING TO THE PETITIONER. EXHIBIT P10 TRUE COPY OF THE 4 DEMAND DRAFTS DATED 05/07/2017CONTAINING THE ACKNOWLEDGMENT BY THE TAX RECOVERY OFFICER. CONTAINING THE ACKNOWLEDGMENT BY THE TAX RECOVERY OFFICER. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// rs. P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J.------------------------------- W.P.(C).NO.18551 OF 2017 (T)-----------------------------------Dated this the 12[th] day of July, 2017 J U D G M E N T The petitioner has approached this Court aggrieved by Ext.P8order passed by the 1[st] respondent, rejecting an application submittedby the petitioner seeking waiver of interest under Section 220 (2) ofthe Income Tax Act. EXHIBIT P10 TRUE COPY OF THE 4 DEMAND DRAFTS DATED 05/07/2017CONTAINING THE ACKNOWLEDGMENT BY THE TAX RECOVERY OFFICER. CONTAINING THE ACKNOWLEDGMENT BY THE TAX RECOVERY OFFICER. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// rs. P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J.------------------------------- W.P.(C).NO.18551 OF 2017 (T)-----------------------------------Dated this the 12[th] day of July, 2017 J U D G M E N T The petitioner has approached this Court aggrieved by Ext.P8order passed by the 1[st] respondent, rejecting an application submittedby the petitioner seeking waiver of interest under Section 220 (2) ofthe Income Tax Act. 2. When the matter came up for admission, this Court had,taking note of the observations in Ext.P8 order, directed the petitionerto effect payment of tax amounts outstanding within a specifiedperiod, and it is stated by the learned senior counsel for thepetitioner, and acknowledged by the learned Standing counsel for therespondents, that the tax amount of Rs.11,38,643/- has now been paidthrough four demand drafts produced as Ext.P10 along withI.A.No.10753/2017. Taking note of the said payment effected by thepetitioner, I am of the view that the 1[st] respondent can be directed toconsider the issue of waiver of the interest, afresh, in the light of thestatutory provisions, taking note of the payments subsequently made by the petitioner. To enable the 1[st] respondent to do so, I quashExt.P8 order, and direct the 1[st] respondent to pass fresh orders in thematter, after hearing the petitioner, within two months from the dateof receipt of a copy of this judgment. While passing orders asdirected, the 1[st] respondent shall ensure that the payments noweffected by the petitioner, pursuant to the directions from this Court,are credited towards the tax liability and not to the interestcomponent, and the consideration by the 1[st] respondent, pursuant tothe directions of this Court, shall be only with regard to the waiver ofthe interest component that is shown in Ext.P8 order. The petitionershall produce a copy of the writ petition together with a copy of thisjudgment, before the 1[st] respondent, for further action. The writ petition is disposed as above. A.K.JAYASANKARAN NAMBIAR JUDGE prp/12/7/17