Wp(C) v. Commercial Tax Officer [2014(2) Khc 360

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 20TH DAY OF DECEMBER 2019 / 29TH AGRAHAYANA, 1941WP(C).No.35327 OF 2019(M) PETITIONER/S: SHRI.ANIYAN MATHEWS/O M.V.MATHEW,MANGALATH HOUSE, CHEROOR, THRISSUR DISTRICT-680008. BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.NISHA JOHNSRI.V.P.NARAYANAN RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE 1(1),RANGE-1,AAYAKAR BHAVANSAKTHAN THAMPURAN NAGAR, THRISSUR-680001. 2THE COMMISSIONER OF INCOME TAX(APPEALS),AAYAKAR BHAWAN,SAKTHAN THAMPURAN NAGARTHRISSUR-680001. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The challenge in this writ petition is against Ext.P9 conditional order of staypassed by the 2[nd] respondent Tribunal in a stay application filed along with anappeal against an assessment order under the Income Tax Act. It is the contentionof the learned counsel for the petitioner that Ext.P9 order does not give anyreason as to why the petitioner was required to pay a portion of the demandedamount as a condition for grant of stay of the remaining amount, pending disposalof the appeal. Reliance has been placed on a decision of this Court in ArchanaAgencies v. Commercial Tax Officer [2014(2) KHC 360]. 2.I have heard the learned counsel for the petitioner as also the learnedGovernment Pleader for the respondents. On a consideration of the facts and circumstances of the case as also thesubmissions made across the Bar and following the judgment of this Court inArchana Agencies (cited supra), I dispose this writ petition by quashing Ext.P9order and directing the 2[nd] respondent to pass fresh orders in the said application,after hearing the petitioner and taking note of the observations in the judgmentreferred above. The 2[nd] respondent shall pass fresh orders as directed, within twomonths from the date of receipt of a copy of this judgment, after hearing thepetitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF JUDMENT DATED 27.11.2018 IN W.P(C)NO.38336/2018 PASSED BY THIS HON'BLE COURTW.P(C)NO.38336/2018 PASSED BY THIS HON'BLE COURT EXHIBIT P2TRUE COPY OF LETTER DATED 5.6.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2011-12BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2011-12 EXHIBIT P3TRUE COPY OF LETTER DATED 5.6.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2012-13BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2012-13 EXHIBIT P4TRUE COPY OF ASST.ORDER ALONG WITH DEMAND NOTICE DATED 27.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2011-12NOTICE DATED 27.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2011-12 EXHIBIT P5TRUE COPY OF ASST.ORDER ALONG WITH DEMAND NOTICE DATED 27.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2012-13NOTICE DATED 27.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2012-13 EXHIBIT P6TRUE COPY OF MEMORANDUM OF APPEAL e-filed on 22.1.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2011-12on 22.1.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2011-12 EXHIBIT P6 ATRUE COPY OF STAY PETITION DATED 21.1.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2011-12FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2011-12 EXHIBIT P7TRUE COPY OF MEMORANDUM OF APPEAL e-filed ON 22.1.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE asst.year 2012-13ON 22.1.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE asst.year 2012-13 EXHIBIT P7 ATRUE COPY OF STAY PETITION DATED 21.1.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2012-13FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2012-13 EXHIBIT P8TRUE COPY OF THE JUDGMENT DATED 22.02.2019 IN W.P(C)NO.5490 OF 2019 OF THIS HON'BLE COURTIN W.P(C)NO.5490 OF 2019 OF THIS HON'BLE COURT EXHIBIT P6 ATRUE COPY OF STAY PETITION DATED 21.1.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2011-12FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2011-12 EXHIBIT P7TRUE COPY OF MEMORANDUM OF APPEAL e-filed ON 22.1.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE asst.year 2012-13ON 22.1.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE asst.year 2012-13 EXHIBIT P7 ATRUE COPY OF STAY PETITION DATED 21.1.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2012-13FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2012-13 EXHIBIT P8TRUE COPY OF THE JUDGMENT DATED 22.02.2019 IN W.P(C)NO.5490 OF 2019 OF THIS HON'BLE COURTIN W.P(C)NO.5490 OF 2019 OF THIS HON'BLE COURT EXHIBIT P9TRUE COPY OF THE ORDER IN I.T.A.NOS.306 & 307/TCR/CIT(A)/18-19 DATED 29.11.2019.307/TCR/CIT(A)/18-19 DATED 29.11.2019. sd