Wp(C)/34923/2011 Of M/S.santhimadom Herbal City Trust 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 23RD DECEMBER 2011 / 2ND POUSHA 1933 WP(C).No. 34923 of 2011(M) --------------------------------------- PETITIONER: ------------------- M/S.SANTHIMADOM HERBAL CITY TRUST, REPRESENTED BY ITS CHAIRMAN DR.RADHAKRISHNAN, S/O.NARAYANAN,SANTHIMADOM,N.PARAVUR,ERNAKULAM DISTRICT. BY ADV. SRI.V.A.PRADEEP KUMAR. RESPONDENTS: ------------------------ 1. THE COMMISSIONER OF INCOME TAX (APPEALS) III, KERA BHAVAN,KOCHI - 682 012. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2, ERNAKULAM. R1 & R2 BYSRI. JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.34923/2011-M: APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1.TRUE COPY OF THE APPEAL MEMORANDUM AND STAY PETITION DURING THE PETIOD 2007-2008 APPEAL NO.75/CENT/CIT(A) III-2010-11.DURING THE PETIOD 2007-2008 APPEAL NO.75/CENT/CIT(A) III-2010-11. EXHIBIT P2.TRUE COPY OF THE APPEAL MEMORANDUM AND STAY PETITION DURING THE PERIOD 2008-2009 APPEAL NO.76/CENT/CIT(A) III-2010-11.DURING THE PERIOD 2008-2009 APPEAL NO.76/CENT/CIT(A) III-2010-11. EXHIBIT P3.TRUE COPY OF APPEAL MEMORANDUM AND STAY PETITION DURING THE PERIOD 2009-2010 APPEAL NO.75/CENT/CIT(A) III-2010-11.THE PERIOD 2009-2010 APPEAL NO.75/CENT/CIT(A) III-2010-11. EXHIBIT P4.TRUE COPY OF THE ORDER PASSED BY THE IST RESPONDENT ON 15.11.2011.15.11.2011. EXHIBIT P5.TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT DURING THE PERIOD 2007-2008.RESPONDENT DURING THE PERIOD 2007-2008. EXHIBIT P6.TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT DURING THE PERIOD 2008-2009.RESPONDENT DURING THE PERIOD 2008-2009. EXHIBIT P7.TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT DURING THE PERIOD 2009-2010.RESPONDENT DURING THE PERIOD 2009-2010. RESPONDENTS' EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.34923 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23[rd] day of December, 2011 J U D G M E N T The petitioner challenges Ext.P4 order passed by the appellate authority under the Income Tax Act, in a petitionfor stay filed along with an appeal against assessment orderpassed by the assessing authority, whereby the petitionerhas been directed to pay Rs.14 lakhs out of a total demandof Rs.27,71,238/-. The petitioner only seeks two moreweeks' time to pay the said amount as per Ext.P4. 2.Income Tax Department. This is opposed by the Standing Counsel for the However taking a lenient view, I direct the respondents to grant the petitioner two more weeks' timefrom today to pay the amount covered by Ext.P4. The writ petition is disposed of as above. shg/ Sd/- S. SIRI JAGAN JUDGE//True copy//P.A. TO JUDGE