Wp(C)/33656/2011 Of M/S.santhimadom Builders And Development v. The Commissioner Of Income Tax(Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 16TH DECEMBER 2011 / 25TH AGRAHAYANA 1933 WP(C).No. 33656 of 2011(F) ----------------------------------- PETITIONER(S): --------------- M/S.SANTHIMADOM BUILDERS AND DEVELOPERS TRUST NORTH PARAVUR,REPRESENTED BY ITS CHAIRMAN DR.RADHAKRISHNAN,S/O.NARAYANAN, SANTHIMADOM, N.PARAVUR,ERNAKULAM DISTRICT. BY ADVS. SRI.V.A.PRADEEP KUMAR SRI.K.S.RAJESH RESPONDENT(S): --------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS) III, KERA BHAVAN,KOCHI -12. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -2 ERNAKULAM. BY GOVT.PLEADER SHOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 33656 of 2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1TRUE COPY OF THE APPEAL MEMORANDUM AND STAY PETITION DURING THE PERIOD 2008-2009 APPEAL NO.70/CENT/CIT(A) 11-2010-11.THE PERIOD 2008-2009 APPEAL NO.70/CENT/CIT(A) 11-2010-11. EXT.P2TRUE COPY OF THE APPEAL MEMORANDUM AND STAY PETITION DURING THE PERIOD 2009-2010 APPEAL NO. 71/CENT/CIT(A) III-2010-11.THE PERIOD 2009-2010 APPEAL NO. 71/CENT/CIT(A) III-2010-11. EXT.P3TRUE COPY OF THE STAY ORDER PASSED BY THE 1ST RESPONDENT ON 15-11-2011.15-11-2011. EXT.P4TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT DURING THE PERIOD 2008-2009.2ND RESPONDENT DURING THE PERIOD 2008-2009. EXT.P5TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT DURING THE PERIOD 2009-2010.2ND RESPONDENT DURING THE PERIOD 2009-2010. EXT.P6TRUE COPY OF THE STATEMENT OF THE RECOVERED AMOUNT FROM VARIOUS BANKS AS PER THE DIRECTIONS OF THE 2ND RESPONDENT.VARIOUS BANKS AS PER THE DIRECTIONS OF THE 2ND RESPONDENT. EXT.P7TRUE COPY OF THE RECIEPT OF PAYMENT MADE BY THE PETITIONER TRUST ON 8-12-2011. TRUST ON 8-12-2011. RESPONDENTS' EXHIBITS:NIL \\TRUE COPY\\ PA TO JUDGE ================== ================== Dated this the 16[th] day of December, 2011 J U D G M E N T Against orders of assessment under the Income Tax Act, thepetitioner filed appeal along with stay petition. The appellate authorityconsidered the stay petition and passed Ext.P3 common order,whereby as a condition for stay, the petitioner has been directed topay ` 28,00,000/- as against a demand for ` 56,31,000/- latest by10.12.2011. The petitioner only seeks two more weeks' time fromtoday to pay the amounts as per Ext.P3 order. This is opposed by the learned Standing Counsel for the IncomeTax Department. However, taking a lenient view, I direct therespondents to grant two more weeks from today to pay ` 28,00,000/-as directed in Ext.P3. The writ petition is disposed of as above. sdk+ Sd/- S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge