S. Soman v. The Principal Commissioner of Income-tax Kochi-2, Kochi/The Income-tax Officer Non-Corporate Ward1(4), Kochi/ The Tax Recovery Officer Non-Corporate, Kochi
[Citation -2019-LL-0925-55]
| Citation | 2019-LL-0925-55 |
|---|---|
| Appellant Name | S. Soman |
| Respondent Name | The Principal Commissioner of Income-tax Kochi-2, Kochi/The Income-tax Officer Non-Corporate Ward1(4), Kochi/ The Tax Recovery Officer Non-Corporate, Kochi |
| Court | HIGH COURT OF KERALA AT ERNAKULAM |
| Relevant Act | Income-tax |
| Date of Order | 25/09/2019 |
| Judgment | View Judgment |
| Keyword Tags | application for rectification • waiver of interest • recovery of tax |
| Bot Summary: | No.24751 OF 2019 -2- JUDGMENT The challenge in this writ petition against Ext.P4 order of the Principal Commissioner of Income Tax under Section 220(2A) of the Income Tax Act, whereby, the said Officer has rejected the petitioner's application for waiver of interest. The main contention urged in this writ petition is that before passing Ext.P4 order, the petitioner was not afforded an opportunity of hearing. When the matter came up for admission today, it is submitted by the learned Standing Counsel for the Income Tax Department that it is a fact that the assessee was not heard before Ext.P4 order was passed. Taking note of the said submission, and finding Ext.P4 order to be one passed in violation of rules of natural justice, I allow this writ petition, by quashing Ext.P4 order and directing the 1st respondent to pass fresh orders in the matter, after hearing the petitioner. I also make it clear that till such time as fresh orders are passed WP(C). No.24751 OF 2019 -3- by the 1st respondent as directed and the order communicated to the petitioner, recovery steps, pursuant to Exts.P5 and P6 notices, shall be kept in abeyance. |