IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 20TH NOVEMBER 2009 / 29TH KARTHIKA 1931 WP(C).No. 32130 of 2009(I) -------------------------- PETITIONER(S): --------------- SOUTH INDIA PRODUCE CO., P.B.NO.344, JEW TOWN, KOCHI-682 002, REPRESENTED BY ITS PARTNER - T.VIDYASAGAR. BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. THE CHIEF COMMISSIONER OF INCOME TAX, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682 018. 2. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE I, MATTANCHERRY, KOCHI. 3. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE I(1), KOCHI. 4. TAX RECOVERY OFFICER, INCOME TAX DEPARTMENT, RANGE I, CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI-18. BY ADV. SRI. JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 32130 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of November, 2009 J U D G M E N T 1. Since Ext.P7 application filed by the petitioner before the 1st respondent seeking waiver of interest under Section 220 (2), 234 B & 234 C of the Income Tax Act,1961, is pending consideration and disposal, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. Standing counsel appearing for the respondents on instructions submitted that the 1st respondent had already called for reports and connected records from the assessing authority concerned and the petition will be disposed of as and when the same is received. 3. Under the above circumstances the 1st respondent is directed to consider and pass orders on Ext.P7 application, after affording an opportunity of hearing to the petitioner, as early as possible at any rate within a period of W.P.(C)No. 32130 of 2009 -2- two months from the date of receipt of copy of this judgment. 4. Till the 1st respondent disposes Ext.P7 application as directed above, all further steps for realisation of the amount of interest in dispute, shall be kept in abeyance. C.K. ABDUL REHIM JUDGE shg/