Wp(C)/24442/2015 Of S.babu v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 28TH DAY OF OCTOBER 2015/6TH KARTHIKA, 1937 WP(C).No. 24442 of 2015 (E) ---------------------------------------- PETITIONER(S): ---------------------- S.BABU, SARAVANA FUELS, 17/782-2, CHITTUR ROAD, MANAPULLIKKAVU, PALAKKAD. BY ADVS.SRI.M.P.ASHOK KUMAR SRI.P.C.GOPINATH SMT.BINDU SREEDHAR SMT.R.S.MANJULA RESPONDENT(S): ------------------------- 1. THE COMMISSIONER OF INCOME TAX, AAYKAR BHAVAN, NEAR HEART HOSPITAL, SAKTHAN THAMPURAN NAGAR, TRISSUR-680 001. AAYKAR BHAVAN, NEAR HEART HOSPITAL, SAKTHAN THAMPURAN NAGAR, TRISSUR-680 001. 2. TAX RECOVERY OFFICER, INCOME TAX DEPARTMENT, AAYKAR BHAVAN, S.T.NAGAR, THRISSUR-680 001. 3. THE MANAGER, INDIAN BANK, PALAKKAD-678 001. 4. THE MANAGER, KARUR VYSYA BANK, PALAKKAD-678 001. 5. THE MANAGER, PANJAB NATIONAL BANK, KANJIKKODE BRANCH, PALAKKAD-678001. R1 & R2 BY ADVS. SRI.JOSE JOSEPH, SC SRI.P.K.R.MENON, SR.COUNSEL, R3 BY SRI.S.EASWARAN R5 BY SRI.SANTHEEP ANKARATH, SC, PUNJAB NATIONAL BANK THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-10-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24442 of 2015 (E) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 : PHOTOCOPY OF THE DEMAND NOTICES ISSUED BY R1 UNDER SEC.222 OF INCOME TAX ACT FOR THE ASSESSMENT YEAR 2003-2004. INCOME TAX ACT FOR THE ASSESSMENT YEAR 2003-2004. P1A : PHOTOCOPY OF THE DEMAND NOTICES ISSUED BY R1 UNDER SEC.222 OF INCOME TAX ACT FOR THE ASSESSMENT YEAR 2004-2005. INCOME TAX ACT FOR THE ASSESSMENT YEAR 2004-2005. P1B : PHOTOCOPY OF THE DEMAND NOTICES ISSUED BY R1 UNDER SEC.222 OF INCOME TAX ACT FOR THE ASSESSMENT YEAR 2005-2006. INCOME TAX ACT FOR THE ASSESSMENT YEAR 2005-2006. P1C : PHOTOCOPY OF THE DEMAND NOTICES ISSUED BY R1 UNDER SEC.222 OF INCOME TAX ACT FOR THE ASSESSMENT YEAR 2006-2007 INCOME TAX ACT FOR THE ASSESSMENT YEAR 2006-2007 P1D : PHOTOCOPY OF THE DEMAND NOTICES ISSUED BY R1 UNDER SEC.222 OF INCOME TAX ACT FOR THE ASSESSMENT YEAR 2007-2008 INCOME TAX ACT FOR THE ASSESSMENT YEAR 2007-2008 P1E : PHOTOCOPY OF THE DEMAND NOTICES ISSUED BY R1 UNDER SEC.222 OF INCOME TAX ACT FOR THE ASSESSMENT YEAR 2008-2009. INCOME TAX ACT FOR THE ASSESSMENT YEAR 2008-2009. P1F : PHOTOCOPY OF THE DEMAND NOTICES ISSUED BY R1 UNDER SEC.222 OF INCOME TAX ACT FOR THE ASSESSMENT YEAR 2009-2010 INCOME TAX ACT FOR THE ASSESSMENT YEAR 2009-2010 P2: PHOTOCOPY OF THE DEMAND PENDING PARTICULARS OF INCOME TAX AND INTEREST ARREARS ISSUED BY THE AUDITOR TO THE DEPARTMENT. INTEREST ARREARS ISSUED BY THE AUDITOR TO THE DEPARTMENT. P3: PHOTOCOPY OF THE NOTICE ISSUED BY 2ND RESPONDENT TO THE 3RD RESPONDENT DT.30-7-2015. RESPONDENT DT.30-7-2015. P4: PHOTOCOPY OF THE NOTICE ISSUED BY 2ND RESPONDENT TO THE 4TH RESPONDENT DT.30-7-2015. 4TH RESPONDENT DT.30-7-2015. P5: PHOTOCOPY OF THE NOTICE ISSUED BY 2ND RESPONDENT TO THE 5TH RESPONDENT DT.30-7-2015. 5TH RESPONDENT DT.30-7-2015. P6: PHOTOCOPY OF THE APPLICATION FILE BY THE PETITIONER DT.7-8-2015. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 24442 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 28[th] day of October 2015 JUDGMENT P4: PHOTOCOPY OF THE NOTICE ISSUED BY 2ND RESPONDENT TO THE 4TH RESPONDENT DT.30-7-2015. 4TH RESPONDENT DT.30-7-2015. P5: PHOTOCOPY OF THE NOTICE ISSUED BY 2ND RESPONDENT TO THE 5TH RESPONDENT DT.30-7-2015. 5TH RESPONDENT DT.30-7-2015. P6: PHOTOCOPY OF THE APPLICATION FILE BY THE PETITIONER DT.7-8-2015. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 24442 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 28[th] day of October 2015 JUDGMENT The limited prayer of the petitioner in the writ petition is for adirection to the 1[st] respondent, before whom Ext.P6 application hasbeen filed by the petitioner seeking a waiver of interest that hasbeen charged under Sections 234A, 234B, 234C and 220(2) of theIncome Tax Act for the assessment years 2003-2004 to 2009-2010,to dispose the said application. At the time of admission of the writpetition, this court had granted a stay of operation of Exts.P3, P4and P5 attachment notices issued by the 2[nd] respondent oncondition that the petitioner paid an amount of Rs.10,00,000/- on orbefore 24.08.2015. It is stated that the petitioner had paid theamount of Rs.10,00,000/- within the time that was permitted by theDivision Bench in Writ Appeal No.1858/2015 that was filed by thepetitioner against the interim order dated 12.08.2015 of this Court.As I find that the only issue that remains to be considered is thewaiver of interest under the relevant provisions of the Income TaxAct, and the petitioner has already preferred Ext.P6 representationbefore the 1[st] respondent in connection with the same, I feel thatthe writ petition itself can be disposed with the following directions:- i) The 1[st] respondent is directed to considerand pass orders on Ext.P6 applicationpreferred by the petitioner for waiver ofinterest under Sections 234A, 234B, 234C and220(2) of the Income Tax Act. The 1[st]respondent shall afford the petitioner anopportunity of hearing and thereafter passorders within a period of three months fromthe date of receipt of a copy of this judgment. ii) The tax liability, excluding the interestcomponent shown in Ext.P6 against thepetitioner, for the aforesaid assessment years,is stated to be Rs.23,25,638/-. After givingcredit to the amount of Rs.10,00,000/- thatwas paid by the petitioner, pursuant to theinterim order in the present writ petition, thebalance amount towards tax would beRs.13,25,638/-. The petitioner shall remit thesaid amount ofRs.13,25,638/- to therespondents on or before 15.12.2015. iii) I make it clear that recovery steps forrecovery of amounts demanded from thepetitioner, both towards tax, as well astowards interest, shall be kept in abeyance fora period of two months. This, however, willbe subject to the payment of tax directed to bemade in this judgment, and if the petitioner sm/ does not comply with the direction to pay thetax amount on or before 15.12.2015, then itwill be open to the respondents to proceedagainst the petitioner for realisation of the taxand interest amounts. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE