IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 5TH JANUARY 2010 / 15TH POUSHA 1931 ITA.No. 1800 of 2009() ---------------------- ITA.617/COCH/2008 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT: -------------------- THE COMMISSIONER OF INCOME TAX, CALICUT. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: --------------- SHRI. A.P. ABDURAHIMAN, AKKIRI PARAMBATH HOUSE, PARAPPANPOYIL, THAMARASSERY, CALICUT. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 05/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... I.T. Appeal No.1800 of 2009 .................................................................... Dated this the 5th day of January, 2010. JUDGMENT Ramachandran Nair, J. Appeal is filed against the order of the Tribunal confirming the order of the C.I.T.(Appeal) refixing penalty at equal amount of tax as against 185% levied by the Assessing Officer. We have heard Standing Counsel appearing for the Revenue which filed this appeal. After hearing him and after going through the Tribunal's order, we notice that the C.I.T.(Appeal) found that assessee had co-operated with enquiry and had filed return disclosing the income voluntarily. Further, it is seen that on account of the co-operation extended by the assessee, interest under Section 234B of the Income Tax Act is also waived by the Chief Commissioner. We, therefore, uphold the order 2 of the Tribunal confirming the order of the C.I.T.(Appeal). Consequently appeal is dismissed. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms