Ambady Krishna Menon vs The Principal Commissioner Of ...
2021 Latest Caselaw 12541 Ker

WP(C) NO. 10577 OF 2021

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                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
                 THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN
         TUESDAY, THE 25TH DAY OF MAY 2021 / 4TH JYAISHTA, 1943
                          WP(C) NO. 10577 OF 2021
PETITIONER:

           AMBADY KRISHNA MENON
0




           AGED 79 YEARS
           S/O. RAMAN MENON, AMBADY REGREAT, CHILAVANOOR ROAD,
           KADAVANTHRA, KOCHI - 682020.

          BY ADVS.
          P.SATHISAN
          SMT.DONA AUGUSTINE


RESPONDENTS:

     1     THE PRINCIPAL COMMISSIONER OF INCOME TAX
           CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD, KOCHI - 682 018.

     2     INCOME TAX OFFICER
           WARD - 1, RANGE - 1, CENTRAL REVENUE BUILDINGS, I.S.PRESS
           ROAD, KOCHI - 682 018.

     3     THE COMMISSIONER OF INCOME TAX
           CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD, KOCHI - 682 018.

     4     THE CENTRAL BOARD OF DIRECT TAXES
           NEW DELHI - 400 001, REPRESENTED BY ITS EX-OFFICIO MEMBER
           SECRETARY.

     5     UNION OF INDIA
           REPRESENTED BY ITS SECRETARY TO MINISTRY OF FINANCE,
           SHASTRI BHAVAN, NEW DELHI - 110 001.

     6     THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
           CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD, KOCHI - 682 018.

           SC NAVNEETH N NATH FOR JOSE JOSEPH


THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.05.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 10577 OF 2021

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                                  JUDGMENT

This writ petition is filed seeking directions to the 1st respond-

ent to consider Ext.P12 request made by the petitioner in terms of

Ext.P7 scheme after hearing the petitioner. The learned counsel for

the petitioner submits that Ext.P8 application preferred by the peti-

tioner under Ext.P7 scheme has been rejected by Ext.P9, stating that

the interest pending in respect of the petitioner does not qualify as

disputed interest as per Section 2(1)(h) of the DTVSV Act, 2020. It

is submitted by the learned counsel for the petitioner that the peti-

tioner has preferred a writ petition against the order rejecting the re-

quest for waiver of interest and that the interest therefore comes

within the ambit of disputed interest in terms of the scheme. It is fur-

ther submitted that Ext.P12 request made by the petitioner is liable to

be considered after hearing the petitioner as well.

2. The learned Standing Counsel for Income Tax would vehe-

mently contend that Section 2 (1)(h) of the Act specifically provides

that it is only in cases where a statutory appeal has been preferred

against the original order under Section 143 or 147 that the interest

would fall within the ambit of disputed interest and that the prefer- WP(C) NO. 10577 OF 2021

ring of a writ petition by the petitioner against an order rejecting the

request for waiver of interest would not qualify in terms of the

scheme.

Having heard the learned counsel on either side, I am of the

opinion that since the petitioner has already approached the 1st re-

spondent with Ext.P12, the same can be considered and disposed of

in accordance with law by the 1st respondent. There will, according-

ly, be a direction to the 1st respondent to put the petitioner on notice

on Ext.P12 and to conduct a hearing through video conferencing and

pass orders within a week on Ext.P12. Orders shall be passed as ex-

peditiously as possible, at any rate, within the period of one week as

stated above.

This writ petition is ordered accordingly.

Sd/-

ANU SIVARAMAN JUDGE SVP WP(C) NO. 10577 OF 2021

APPENDIX ANNEXURE/EXHIBITS

EXHIBIT P1 TRUE COPY OF THE STATEMENT SUBMITTED BY THE PETITIONER DATED 23.06.2014.

EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.01.2015 ISSUED BY 2ND RESPONDENT.

EXHIBIT P2a TRUE COPY OF THE DEMAND NOTICE DATED 30.01.2015 ISSUED BY 2ND RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE REQUEST MADE BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 15.07.2015.

EXHIBIT P4 TRUE COPY OF THE ORDER REJECTING EXHIBIT P3 DATED 22.09.2015.

EXHIBIT P5 TRUE COPY OF THE RELEVANT EXTRACT OF WRIT PETITION NO.37788 OF 2015.

EXHIBIT P6 TRUE COPY OF THE RELEVANT EXTRACT OF COUNTER AFFIDAVIT FILED BY THE 6TH RESPONDENT IN EXT.P5 WRIT PETITION.

EXHIBIT P7 TRUE COPY OF THE RELEVANT EXTRACT OF THE GAZETTE NOTIFICATION DATED 17.03.2020.

EXHIBIT P8 TRUE COPY OF THE APPLICATION DATED 23.12.2020 SUBMITTED BY THE PETITIONER.

EXHIBIT P9 TRUE COPY OF THE REJECTION OF EXT.P8 APPLICATION, RECEIPT NO.870709450231220.

EXHIBIT P10 TRUE COPY OF THE APPLICATION DATED 30.01.2021 SUBMITTED BY THE PETITIONER.

EXHIBIT P11 TRUE COPY OF THE REJECTION OF EXT.P10 APPLICATION, RECEIPT NO.233527901300121.

EXHIBIT P12 TRUE COPY OF THE APPLICATION DATED 31.03.2021 SUBMITTED BY THE PETITIONER.