IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 7TH OCTOBER 2009 / 15TH ASWINA 1931 WA.No. 1866 of 2009() --------------------- AGAINST THE JUDGEMENT/ORDER IN OP.27470/2001 Dated 02/06/2009 .................... APPELLANT(S): PETITIONER ------------------------ P.SUDHAKARAN, PROPRIETOR, M/S.SUDHAKARA HARDWARES, VARKALA. BY ADV. SRI.KMV.PANDALAI SMTS.HEMALATHA RESPONDENT(S): RESPONDENTS -------------------------- 1. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE II, DIVISION-I, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM. ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX FOR RES THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 07/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- W. A. No. 1866 OF 2009 -------------------------------------------- Dated this the 7th day of October, 2009 JUDGMENT Ramachandran Nair, J. Heard counsel for the appellant and standing counsel for the respondent. The appellant delayed payment of income tax leading to levy of interest under Section 220(2) of the I.T. Act. A waiver application filed under Section 220(2A) was rejected against which Writ Petition was filed. The learned single Judge found that the first condition for waiver is not satisfied and unless the conditions are cumulatively satisfied, appellant is not entitled for waiver. Facts disclose that for the very same year, interest levied under Section 139 (8) and Section 217 was waived upto 50%. Even though appellant's counsel contended that authorities have not considered the existence of grounds for waiver, we find that facts found are completely against the appellant. Consequently, we find no ground to interfere with the judgment of the learned single Judge. Writ Appeal is therefore dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. 2