Wa/237/2014 Of Joshi Manuel v. The Commissioner Of Income Tax (Appeals)-V

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HON'BLE THE CHIEF JUSTICE DR. MANJULA CHELLUR &THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE TUESDAY, THE 11TH DAY OF FEBRUARY 2014/22ND MAGHA, 1935 WA.No. 237 of 2014 (C) IN WP(C).29825/2013 -------------------------------------------- AGAINST THE ORDER/JUDGMENT IN WP(C) 29825/2013 of HIGH COURT OFKERALA DATED 04-12-2013 APPELLANT(S)/PETITIONER:------------------------ JOSHI MANUEL KARANKAL HOUSE, ELIKULAM P.O., PALA - 686 577. BY ADVS.SRI.M.V.BOSE SRI.VINOD MADHAVAN SMT.NISHA BOSE RESPONDENT(S)/RESPONDENTS: -------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS)-V KERA BHAVAN, SRV HIGH SCHOOL ROAD, NEAR JEWEL JUNCTION KOCHI - 682 001. 2. THE INCOME TAX OFFICER, WARD -2, KOTTAYAM - 686 001. 3. TAX RECOVERY OFFICER OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX KOTTAYAM RANGE, KOTTAYAM - 686 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON11-02-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: MANJULA CHELLUR, C.J & A.M.SHAFFIQUE, J. ---------------------------------------------- W.A.No. 237 of 2014 ---------------------------------------------- Dated this the 11[th] February, 2014JUDGMENT Manjula Chellur, C.J. Appellant approached learned Single Judge questioning conditional order of stay in appeal filed before appellate authority.One-half of the total amount was directed to be deposited as acondition for stay. This came to be reduced to one-third of thetotal amount demanded and to furnish security for the balanceamount to the satisfaction of the appellate authority. LearnedSingle Judge was justified in opining that it is not proper to discussand consider merits of the case at this juncture which wouldprejudice the contentions either of the parties. 2. We are of the opinion, learned Single Judge was justifiedin opining so. We also agree with learned Judge so far as depositof one-third of the total amount etc. However, we direct appellateauthority to dispose of the appeal within six months from the dateof receipt of a copy of this judgment. We also grant another two WA.237/14 months to deposit the amount as directed by learned Single Judge. Writ Appeal is disposed of as above. MANJULA CHELLUR, CHIEF JUSTICE A.M.SHAFFIQUE, JUDGE vgs11.2.14