Wp(C)/30925/2011 Of Rakesh Manu v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 21ST NOVEMBER 2011 / 30TH KARTHIKA 1933 WP(C).No. 30925 of 2011(M) -------------------------------------- PETITIONER: ------------------- RAKESH MANU, AGED 22 YEARS, S/O.DR.RADHAKRISHNAN, SANTHIMADOM, THEKKENALUVAZHI, N.PARAVUR, ERNAKULAM DISTRICT. BY ADVS. SRI.V.A.PRADEEP KUMAR, SRI.K.S.RAJESH, SRI.M.SHAJU PURUSHOTHAMAN. RESPONDENTS: ------------------------ 1. THE COMMISSIONER OF INCOME TAX (APPEALS) III, KERA BHAVAN, KOCHI- 682 030. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, ERNAKULAM, KOCHIN-682 031. R1 & R2 BY SRI. JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.30925/2011-M: APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT-P1.TRUE COPY OF THE APPEAL MEMORANDUM, AFFIDAVIT AND STAY PETITION DURING THE PERIOD OF 2007-2008-APPEAL NO.68/CENT/CIT(A)-III-2010-2011.PETITION DURING THE PERIOD OF 2007-2008-APPEAL NO.68/CENT/CIT(A)-III-2010-2011. EXHIBIT-P2.TRUE COPY OF THE APPEAL MEMORANDUM, AFFIDAVIT AND STAY PETITION DURING THE PERIOD OF 2008-2009-APPEAL NO.ITA.69/CENT/CIT(A)-III-2010-2011.PETITION DURING THE PERIOD OF 2008-2009-APPEAL NO.ITA.69/CENT/CIT(A)-III-2010-2011. EXHIBIT-P3.TRUE COPY OF THE APPEAL MEMORANDUM, AFFIDAVIT AND STAY PETITION DURING THE PERIOD OF 2009-2010-APPEAL NO.ITA.67/CENT/CIT(A)-III-2010-2011.PETITION DURING THE PERIOD OF 2009-2010-APPEAL NO.ITA.67/CENT/CIT(A)-III-2010-2011. EXHIBIT-P4.TRUE COPY OF THE ORDER PASSED BY THE 1ST RESPONDENT ON 25.10.2011 IN EXT.P1 TO P3 APPEALS.25.10.2011 IN EXT.P1 TO P3 APPEALS. EXHIBIT-P5.TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD 2007-2008.RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD 2007-2008. EXHIBIT-P6.TRUE COPY OF THE ASSESMENT ORDER PASSED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD 2008-2009.RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD 2008-2009. EXHIBIT-P7.TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD 2009-2010.RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD 2009-2010. RESPONDENTS' EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.30925 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21[st] day of November, 2011 J U D G M E N T The petitioner is challenging Ext.P4 order in an appeal filed by the petitioner against assessment orders in appealsunder the Income Tax Act whereby the petitioner has beendirected to pay amounts as a condition for stay. Accordingto the petitioner, going by the understanding of thepetitioner, the petitioner is directed to pay more thanRs.4 lakhs as a condition for stay which is almost 2/3[rd] of theamount demanded. 2.I have heard the learned Standing Counsel for the Income Tax Department also. 3.The operative portion of Ext.P4 reads as follows: “5.Considering the totality of the facts, the appellant isdirected to pay Rs.2 lakhs in respect of the demand raised forthe A.Y. 2007-08 on or before 08.11.2011 and the balancedemand of Rs.2,42,519/- for A.Y. 2007-08, Rs.86,752/- for A.Y.2008-09 and Rs.1,31,451/- for A.Y. 2009-10 is stayed subject tothe payment of Rs.2 lakhs on or before 08.11.2011 till thedisposal of appeal for the respective assessment years. Thestay petition is disposed off accordingly.” Going by the same, I am of opinion that the petitioner is W.P.(C)No.30925 of 2011 2.I have heard the learned Standing Counsel for the Income Tax Department also. 3.The operative portion of Ext.P4 reads as follows: “5.Considering the totality of the facts, the appellant isdirected to pay Rs.2 lakhs in respect of the demand raised forthe A.Y. 2007-08 on or before 08.11.2011 and the balancedemand of Rs.2,42,519/- for A.Y. 2007-08, Rs.86,752/- for A.Y.2008-09 and Rs.1,31,451/- for A.Y. 2009-10 is stayed subject tothe payment of Rs.2 lakhs on or before 08.11.2011 till thedisposal of appeal for the respective assessment years. Thestay petition is disposed off accordingly.” Going by the same, I am of opinion that the petitioner is W.P.(C)No.30925 of 2011 directed to pay only Rs.2 lakhs as a condition for stay whichis less than 1/3[rd] of the total tax disputed in the appeals. Inthe above circumstances, I am not inclined to interfere withExt.P4 order. The petitioner shall pay Rs.2 lakhs asdemanded in Ext.P4 within two weeks from today. Sd/- S. SIRI JAGAN JUDGE//True copy// P.A. TO JUDGE shg/