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2011 (5) TMI 818

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..... t respondent so far, Writ Petition is disposed of directing the first respondent to consider Ext.P3 petition filed by the petitioner under Section 220(2A) of the Income Tax Act seeking waiver of interest as expeditiously as possible, - WP(C).No. 12819 of 2011(B) - - - Dated:- 6-5-2011 - MR. Justice K.SURENDRA MOHAN, J. For Appellant :SRI.D.KISHORE For Respondent :SRI.JOSE JOSEPH, SC .....

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..... ax assessed. However, an amount of Rs.12,13,421/- is demanded by the 3rd respondent as interest. 2. The petitioner contends that she is entitled to claim waiver of interest under Section 220(2A) of the Income Tax Act. The petitioner has, therefore, submitted Ext.P3 petition seeking waiver of interest on 23/4/2010. Thereafter, she has also submitted a reminder on 4/1/2011, which is marked a .....

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..... o earns a substantial income and therefore is capable of paying the amount demanded. For the above reason, it is contended that the present proceedings against her is perfectly justified and does not call for any interference at the hands of this court. 4. Heard the learned counsel for the petitioner as well as the learned Standing Counsel for the respondents. 5. Admittedly Ext.P3 petition .....

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..... a portion of the amount claimed or of the entire interest, proceedings in the nature of Ext.P6 would certainly be unnecessary. In view of the above, this Writ Petition is disposed of directing the first respondent to consider Ext.P3 petition filed by the petitioner under Section 220(2A) of the Income Tax Act seeking waiver of interest as expeditiously as possible, in accordance with law. Unti .....

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