Wp(C)/18688/2014 Of Smt.kesavapurath Bhaskaran Nair Manjulla v. Commissioner Of Income Tax (Appeals) - Ii

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 21ST DAY OF JULY 2014/30TH ASHADHA, 1936 WP(C).No. 18688 of 2014 (I) ---------------------------- PETITIONER(S): --------------- SMT.KESAVAPURATH BHASKARAN NAIR MANJULLA, D-7 KAILAS APPARTMENT, PALATHINKAL LANE, VADAKKEKOTTA, COCHIN, KERALA-682 301, REP. BY HER POWER OF ATTORNEY HOLDER MR.SHYAM KUMAR A., AGED 24 YEARS, S/O.MRS.VIJAYA KUMARI, ANJANAM, KADUTHURUTHY P.O., KOTTAYAM – 686 604. BY ADVS.SRI.SAIBY JOSE KIDANGOOR SRI.VINOD.V (EDAPPUNATHIL). RESPONDENT(S): -------------- 1. COMMISSIONER OF INCOME TAX (APPEALS) – II,KOCHI,KERALA – 682 018. 2. INCOME TAX OFFICER,WARD 3(2), KOCHI,KERALA – 682 018. BY SRI.P.K.R.MENON, SENIOR COUNSEL FOR GOVERNMENT OF INDIA (TAXES) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PETITIONER(S)' EXHIBITS : RESPONDENT(S)' EXHIBITS: NIL. /true copy/ K.Vinod Chandran, J. -------------------------------------- W.P.(C).No.18688 of 2014-I -------------------------------------- Dated this the 21st day of July, 2014 JUDGMENT The challenge made in the present writ petition is, against the order passed in the stay application in the statutoryappeal filed by the petitioner. The appeal was filed for theassessment year 2011-12. The petitioner had also come beforethis Court to obtain a stay when the application for stay wspending. That was granted, with consequential direction to theappellate authority to consider the stay application. The firstappellate authority, on a prima facie consideration, has directedpayment of Rs.5,21,713/- [Rupees five lakhs twenty one thousandseven hundred and thirteen only]. 2. This Court finds that the amount directed to be paidis only 10% of the total demand made. In such circumstance, this Court is not convinced that the discretionary power exercised bythe appellate authority is liable to be interfered with. However, toenable the petitioner to comply with the condition imposed in theorder passed in the stay application, the petitioner shall be granted time till 29.08.2014. Till such time, the coercive steps, if any,initiated shall be kept in abeyance. If no payment is made withinthe time allowed by this Court, the Revenue will be entitled toinitiate recovery proceedings. The writ petition is disposed of as above. vku. Sd/- K.Vinod Chandran, Judge ( true copy )