IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR TUESDAY, THE 29TH JANUARY 2008 / 9TH MAGHA 1929 WP(C).No. 16489 of 2004(K) -------------------------- PETITIONER: ------------ M/S. ZAM ZAM MEDICALS, MAIN ROAD, PAYYANNUR, KANNUR DISTRICT, REP. BY ITS MANAGING PARTNER, T.P. SAYEED. BY ADV. SRI.T.M.SREEDHARAN SMT.M.V.ASHA BINDU SMT.M.S.KIRAN SRI.DEEPAK JOY.K. RESPONDENTS: ------------- 1. THE INCOME TAX OFFICER, WARD-1(4), KANNUR. 2. THE COMMISSIONER OF INCOME TAX, SAHANA BUILDING, MELE CHOVVA, KANNUR. BY ADV. SRI.GEORGE K. GEORGE, SC FOR IT THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ASSESEMENT ORDER DATED 25.3.2002 FOR 1996-97 PASSED BY THE FIRST RESPONDENT. EXT.P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 21.3.2003 FOR 1997-98 PASSED BY THE FIRST RESPONDENT. EXT.P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 21.3.2003 FOR 1998-99 PASSED BY THE FIRST RESPONDENT. EXT.P4 TRUE COPY OF THE PETITION UNDER SECTION 264 DATED 5.2.2004 FILED BEFORE THE 2ND RESPONDENT FOR 1996-97 EXT.P5 TRUE COPY OF DO.DO FOR 1997-98 EXT.P6 TRUE COPY OF DO.DO. FOR 1998-99 EXT.P7 TRUE COPY OF THE COMMON ORDER DATED 31.3.2004 UNDER SECTION 264 OF THE I.T. ACT 1961 PASSED BY THE 2ND RESPONDENT. EXT.P8 TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 221(1) DATED 28.7.2004 BY THE FIRST RESPONDENT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C .N. RAMACHANDRAN NAIR & T.R. RAMACHANDRAN NAIR, JJ. -------------------------------------------- W.P.C. No. 16489 OF 2004 -------------------------------------------- Dated this the 29th day of January, 2008 JUDGMENT C.N. Ramachandran Nair,J. The question raised in this WPC is squarely covered by our judgment pronounced today in I.T.A.No. 327 of 2002. Following the said judgment, we dismiss this WPC. However, dismissal of the WPC does not affect the assessee's right to make application for waiver of interest. It is for the assessee to make application before the concerned authority, if not already done. Registry will attach a copy of judgment in I.T.A.No. 327 of 2002 along with copy of this judgment. (C.N.RAMACHANDRAN NAIR) Judge. (T.R.RAMACHANDRAN NAIR) Judge. kk 2