9911796707
TMI Blog2012 (7) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... sing favourable orders, while the case of the petitioner came to be kept in the cold storage for nearly six years - matter is remitted to the second respondent for fresh consideration - WP(C).No. 110 of 2007 (K) - - - Dated:- 27-6-2012 - MR.JUSTICE P.R.RAMACHANDRA MENON, J. For Appellants: SRI.T.M.SREEDHARAN, SRI.V.P.NARAYANAN For Respondent: SRI.JOSE JOSEPH, SC, SRI.GEORGE K. GEORGE, SC FOR IT JUDGMENT The rejection of the claim for waiver of interest under Section 234A, 234B 234C, by passing Ext.P4 order, while granting the benefit to the counterpart of the petitioner who had pursued the deal acting hand-in-hand with the petitioner vide Ext.P6, is the subject matter of challenge in this writ petition. 2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of similar petition for waiver of interest preferred by Mr.K.P.Ahamed Kutty, whose name is referred to in Ext.P2 assessment order and in respect of whom the capital gain to an extent of 7/10th share was taken for the assessment year 1995- 96, relief was granted, observing that sustainable case has been made out, whereas such benefit sought for by the petitioner by filing Ext.P3 petition much earlier stands declined after six years, which is cited as arbitrary and an instance of discrimination as well. The learned counsel submits that Ext.P4 order is not at all a 'speaking order' and that the reliance placed on the Circular dated 26.06.2006 is not correct or sustainable. The stand taken by the respondents in paragraph 7 of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivision Bench of this Court in Chief Commissioner of Income Tax Anr. Vs.Jimmichan M. Varicatt [(2011) 330 ITR 338 (Ker)]. Reference is also made to a decision rendered by this Court in W.P.(C) No.12494 of 2004(K). The Learned counsel further submits that, merely for the reason that some benefit has been extended to Mr.K.P.Ahamed Kutty, vide Ext.P6, if it is wrong and unsustainable, it cannot set a good precedent to be cited by others for extending similar benefit, in perpetuation of the mistake. 5. This Court is well aware of the position that, if any benefit has been given to somebody by virtue of a mistake, it is not liable to be perpetuated by issuing a writ of mandamus. The law in this regard has been made clear by the Apex Court on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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