Wp(C)/30342/2013 Of T.abdul Majeed v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 10TH DAY OF DECEMBER 2013/19TH AGRAHAYANA, 1935 WP(C).No. 30342 of 2013 (P) ---------------------------- PETITIONER -------------------------- T.ABDUL MAJEED PROPRIETOR, FAIR PHARMA, BROADWAY KOCHI-682031. BY ADVS.SRI.K.M.V.PANDALAI SMT.S.HEMALATHA RESPONDENT(S): ---------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2 (1) C.R. BUILDINGS, I.S. PRESS ROAD ERNAKULAM, KOCHI-682018. CIRCLE-2 (1) C.R. BUILDINGS, I.S. PRESS ROAD ERNAKULAM, KOCHI-682018. 2. THE COMMISSIONER OF INCOME-TAX C.R. BUILDINGS, I.S. PRESS ROAD, ERNAKULAM KOCHI-682018. KOCHI-682018. BY ADV. SRI. JOSE JOSEPH, SC INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-12-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 30342 of 2013 (P) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- ---------------------------------------NIL TRUE COPY P.A TO JUDGE SMM V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C)No.30342 of 2013 = = = = = = = = = = = == = = = = Dated this the 10[th] day of December, 2013 J U D G M E N T The petitioner has filed Ext.P2 series petitions seekingwaiver of interest. The petitioner calls in aid Section 220(2A) ofthe Income Tax Act, 1961 for this purpose. The respondentspoint out that the tax liability has to be cleared by the petitionerbefore seeking waiver. The petitioner however asserts that thereis no outstanding liability towards the component of tax. 2. I direct the second respondent to consider Ext.P2 seriespetitions with notice to the petitioner within a period of threemonths. This is subject to the condition that the petitioner clearsthe tax liability (excluding interest) within a period of one month. 3. The petitioner shall produce a copy of the writ petitionwith the judgment before the second respondent for compliance. The writ petition is disposed of. V.CHITAMBARESHJUDGE