Wa/67/2020 Of Shyla Pushpan v. The Principal Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE& THE HONOURABLE MR.JUSTICE N.ANIL KUMAR FRIDAY, THE 17TH DAY OF JANUARY 2020 / 27TH POUSHA, 1941 WA.No.67 OF 2020 AGAINST THE JUDGMENT DATED 18.12.2019 INWP(C) 34726/2019(M) OF HIGH COURT OF KERALA APPELLANTS/PETITIONERS: 1SHYLA PUSHPAN,AGED 55 YEARS,W/O.PUSHPAN,KILIYANPARAMBIL HOUSE,VELIYANNUR,THRISSUR-680 021.W/O.PUSHPAN,KILIYANPARAMBIL HOUSE,VELIYANNUR,THRISSUR-680 021. 2K.P.PUSHYA,AGED 37 YEARS,D/O.PUSHPAN,KILIYANPARAMBIL HOUSE,VELIYANNUR,THRISSUR-680 021.D/O.PUSHPAN,KILIYANPARAMBIL HOUSE,VELIYANNUR,THRISSUR-680 021. 3K.P.SHAN,AGED 36 YEARS,S/O.PUSHPAN,KILIYANPARAMBIL HOUSE,VELIYANNUR,THRISSUR-680 021.S/O.PUSHPAN,KILIYANPARAMBIL HOUSE,VELIYANNUR,THRISSUR-680 021. BY ADV. SRI.GEORGE SEBASTIAN RESPONDENTS/RESPONDENTS: 1THE PRINCIPAL COMMISSIONER OF INCOME TAXAYAKAR BHAVAN, THRISSUR-680 001.AYAKAR BHAVAN, THRISSUR-680 001. 2THE JOINT COMMISSIONER OF INCOME TAX,RANGE-2,AYAKAR BHAVAN,THRISSUR-680 001.RANGE-2,AYAKAR BHAVAN,THRISSUR-680 001. 3THE COMMISSIONER OF INCOME TAX (APPEAL),THRISSUR-680 001.THRISSUR-680 001. 4THE INCOME TAX OFFICER (TRO AND TECH)OFFICE OF THE PRINCIPAL COMMISSIONER OFINCOME TAX,SHAKTHAN NAGAR,THRISSUR-680 001.OFFICE OF THE PRINCIPAL COMMISSIONER OFINCOME TAX,SHAKTHAN NAGAR,THRISSUR-680 001. 5THE INCOME TAX OFFICER,WARD 2(4),THRISSUR-680 001.WARD 2(4),THRISSUR-680 001. SC FOR INCOME TAX ADV.JOSE JOSEPH THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 17.01.2020,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: A.M. Shaffique, J. JUDGMENT This appeal is filed challenging an order passed bythe learned single Judge in WP(C) No.34726/2019. By theimpugned judgment, the learned single Judge did notinterfere with the orders passed by the Income TaxAppellate Authority. However, directions on payment ofamount covered by Ext.P6 series orders was modified totwo equal instalments commencing from 20.01.2020. 2.The learned counsel for the appellant submitsthat, there is substantial merit in the contentions urgedbefore the Appellate Authority. Perusal of the orderswould indicate that Ext.P6 series had been issued by theAppellate Authority taking note of the factualcircumstances involved in the matter. A reasonable viewhas been taken by the Appellate Authority in directingthat 15% of the total demand should be paid in two equalinstalments starting from December, 2019. 3.The learned single Judge was justified in notinterfering with the said order. In fact the learned single Judge had shown some concession permitting the amountsto be deposited in two equal instalments from 20.01.2020.We do not think that any illegality had been committedeither by the Appellate Authority or by the learned singleJudge warranting interference. 4.At this point of time, learned counsel for theappellant seeks more time to deposit the amount. We areof the view that taking into consideration of the factualaspects and plea of the petitioners, the petitioners shallremit the amount covered by Ext.P6 series in three equalinstalments starting from 03.02.2020. To that extent thejudgment of the learned single Judge stands modified. The writ appeal is disposed of with the abovedirection. Sd/- A.M. SHAFFIQUE JUDGE ncd Sd/- N. ANIL KUMAR JUDGE APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE NOTIFICATION BEARING NO.K.DIS 229/2019/B5 ISSUEDBY THE REVENUE DIVISIONAL OFFICER, THRISSUR DATED 13.12.2019