Wp(C)/32130/2009 Of South India Produce Co v. The Chief Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 20TH NOVEMBER 2009 / 29TH KARTHIKA 1931 WP(C).No. 32130 of 2009(I) -------------------------- PETITIONER(S): --------------- SOUTH INDIA PRODUCE CO., P.B.NO.344, JEW TOWN, KOCHI-682 002, REPRESENTED BY ITS PARTNER - T.VIDYASAGAR. BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. THE CHIEF COMMISSIONER OF INCOME TAX, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682 018. 2. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE I, MATTANCHERRY, KOCHI. 3. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE I(1), KOCHI. 4. TAX RECOVERY OFFICER, INCOME TAX DEPARTMENT, RANGE I, CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI-18. BY ADV. SRI. JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J.- - - - - - - - - - - - - - - - - - - - - - -W.P.(C)No. 32130 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20[th] day of November, 2009 J U D G M E N T 1.Since Ext.P7 application filed by the petitioner before the 1[st] respondent seeking waiver of interest underSection 220 (2), 234 B & 234 C of the Income Tax Act,1961,is pending consideration and disposal, I am of the opinionthat the writ petition can be disposed of on issuingnecessary directions to that authority. 2.Standing counsel appearing for the respondentson instructions submitted that the 1[st] respondent hadalready called for reports and connected records from theassessing authority concerned and the petition will bedisposed of as and when the same is received. 3.Under the above circumstances the 1[st] respondent is directed to consider and pass orders on Ext.P7application, after affording an opportunity of hearing to thepetitioner, as early as possible at any rate within a period of two months from the date of receipt of copy of thisjudgment. 4.Till the 1[st] respondent disposes Ext.P7 applicationas directed above, all further steps for realisation of theamount of interest in dispute, shall be kept in abeyance. C.K. ABDUL REHIM JUDGE shg/