Partly allowed

Shahina Babu v. the Chief Commissioner of Income Tax

Kerala HC9 Feb 2012WA/209/2012

Case brief

AI extract

What is this about?

The High Court disposed of a writ appeal challenging a writ petitioner. The court held no ground to interfere with the waiver of 50% interest but granted 12 installments for payment clarity due to financial constraints. The appeal was partly modified/disposed.

What did the court decide?

An order directing the Income Tax Authorities to clear arrears through 12 equal monthly installments, with the first due by 10th March 2012.

Shahina Babu Vs the Chief Commissioner of Income Tax — Money Laundering | Kerala HC (2012)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR & THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH

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THURSDAY, THE 9TH DAY OF FEBRUARY 2012/20TH MAGHA 1933

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WA.No. 209 of 2012 () IN WPC/1595/2012

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AGAINST THE ORDER/JUDGMENT IN .NO./ IN WPC.1595/2012 DATED 19-01-2012

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APPELLANT(S)/APPELLANTS IN WPC:

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SHAHINA BABU, W/O LATE K.V. NAUSHAD ALI BABU, A/104-BHARATHI-I APARTMENTS, SHERLY RAJAN ROAD, NEAR RISWI COLLEGE, BANDRA, WEST MUMBAI-400050.

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BY ADVS.SRI.D. KISHORE SMT. MINI GOPINATH

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RESPONDENT(S)/RESPONDENTS IN WPC:

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1 THE CHIEF COMMISSIONER OF INCOME TAX, OFFICE OF THE CHIEF COMMISSIONER OF INCOME TAX, CR BUILDING, I.S. PRESS ROAD, COCHIN-682018.

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THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-I, CR BUILDINGS, I.S. PRES ROAD, COCHIN-682018. 3. THE TAX RECOVERY OFFICER (INCOME TAX), RANGE-I, C.R. BUILDINGS, I.S. PRESS ROAD, COCHIN-682018.

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BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX

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THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 09-02-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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C.N. RAMACHANDRAN NAIR

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BABU MATHEW P. JOSEPH, JJ.

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W.A. No. 209 OF 2012

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Dated this the 9^th day of February, 2012

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J U D G M E N T

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Ramachandran Nair, J

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Heard the counsel for the appellant and the Standing Counsel for Income Tax Department who took notice on admission. The Judgment under appeal is one issued by the learned Single Judge declining to interfere with the order issued by the Chief Commissioner of Income Tax under Section 220(2A) of the Income Tax Act waiving 50% of the interest due u/s 220(2) of the Act.

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After hearing both the sides, we do not find any ground to interfere with the partial relief granted by the Chief Commissioner which is discretionary and in favour of

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the appellant. However, having regard to the fact that the appellant is a widow and the financial constraints stated by

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W.A. No. 209 OF 2012

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:2 :

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her, we grant 12 equal monthly installments to clear the arrears. The first installment will be paid on or before 10^th March, 2012 and the balance on or before 10^th of every succeeding month.

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The Writ Appeal is disposed of granting the limited relief as above.

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C.N. RAMACHANDRAN NAIR, JUDGE.

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BABU MATHEW P. JOSEPH, JUDGE.

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ul/-

Shahina Babu v. the Chief Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

Shahina Babu v. the Chief Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

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