Wp(C)/21157/2016 Of M/S.bright Kuries(P)Ltd v. The Commissioner Of Income Tax(Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE WEDNESDAY, THE 22ND DAY OF JUNE 2016/1ST ASHADHA, 1938 WP(C).No. 21157 of 2016 (T) ---------------------------- PETITIONER(S): ------------------------ M/S. BRIGHT KURIES (P) LTD.,(FORMERLY BRIGHT KURIES AND LOANS PVT. LTD.)BRIGHT TOWERS, THRISSUR-680 001.REPRESENTED BY ITS CHAIRMAN MR.K.M. DAVIS. BY ADVS.SRI.G.HARIHARAN, SRI.PRAVEEN.H,. SMT.A.ANJANA, SMT.K.S.SMITHA, SMT.T.T.SHANIBA. RESPONDENT(S): ------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, THRISSUR-680 001. 2. INCOME TAX OFFICER- WARD I, THRISSUR-680 001. BY ADV. SRI.JOSE JOSEPH, SC. rs. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 21157 of 2016 (T) APPENDIX PETITIONER'S EXHIBITS:- P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S.143(3) OF THE INCOME TAX ACT. P2 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED U/R 45 OF THE INCOME TAX RULES ON 28-04-2015. P3 TRUE COPY OF THE MEMORANDUM OF STAY PETITION FILED BY THE PETITIONER ON 28-04-2015 BEFORE THE 1ST RESPONDENT.THE PETITIONER ON 28-04-2015 BEFORE THE 1ST RESPONDENT.P4 TRUE COPY OF THE JUDGMENT MADE IN WP(C).NO.6069/2016 DATED 17-02-2016.DATED 17-02-2016. P5 TRUE COPY OF THE ORDER DATED 30-03-2016 MADE IN ITA.71/TCR/CIT (A)/2015-16 PASSED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs. A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.No.21157 of 2016 ---------------------------------------- Dated this the 22[nd] day of June 2016 J U D G M E N T Petitioner challenges Ext.P5 inter alia contending that thedirection issued in the order of stay 'to pay 50% of the demand' istoo harsh. 2.Perusal of Ext.P5 order would show that it is an agreedorder, which reads as under: “After discussions, it was agreed to stay 50%of the demand till the disposal of the appealsubject to the payment of balance 50% amount in10 equal monthly instalments. The firstinstalment should be paid on or before30-4-2016.” 3.In the light of the fact that it is an agreed order, I donot think that any reduction can be made. That apart, instalmentfacility has been granted by the appellate authority. This writ petition lacks bona fides and is, hence, dismissed. (sd/-) (A.M.SHAFFIQUE, JUDGE) jsr