J U D G M E N T

The petitioner has approached this Court aggrieved by Ext.P8 order passed by the 1st respondent, rejecting an application submitted by the petitioner seeking waiver of interest under Section 220 (2) of the Income Tax Act .

2. When the matter came up for admission, this Court had, taking note of the observations in Ext.P8 order, directed the petitioner to effect payment of tax amounts outstanding within a specified period, and it is stated by the learned senior counsel for the petitioner, and acknowledged by the learned Standing counsel for the respondents, that the tax amount of Rs.11,38,643/- has now been paid through four demand drafts produced as Ext.P10 along with I.A.No.10753/2017. Taking note of the said payment effected by the petitioner, I am of the view that the 1st respondent can be directed to consider the issue of waiver of the interest, afresh, in the light of the statutory provisions, taking note of the payments subsequently made by the petitioner. To enable the 1st respondent to do so, I quash Ext.P8 order, and direct the 1st respondent to pass fresh orders in the matter, after hearing the petitioner, within two months from the date of receipt of a c