Shyla Pushpan / K. P. Pushya / K. P. Shan v. The Principal Commissioner of Income-tax, Thrissur / The JCIT, Range-2, Thrissur / The CIT (Appeal), Thrissur / The ITO (TRO And Tech), Thrissur / The ITO, Ward-2(4), Thrissur
[Citation -2020-LL-0117-74]

Citation 2020-LL-0117-74
Appellant Name Shyla Pushpan / K. P. Pushya / K. P. Shan
Respondent Name The Principal Commissioner of Income-tax, Thrissur / The JCIT, Range-2, Thrissur / The CIT (Appeal), Thrissur / The ITO (TRO And Tech), Thrissur / The ITO, Ward-2(4), Thrissur
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 17/01/2020
Judgment View Judgment
Keyword Tags demand of tax • deposit of tax
Bot Summary: 67/2020 2 JUDGMENT A.M. Shaffique, J. This appeal is filed challenging an order passed by the learned single Judge in WP(C) No.34726/2019. By the impugned judgment, the learned single Judge did not interfere with the orders passed by the Income Tax Appellate Authority. The learned counsel for the appellant submits that, there is substantial merit in the contentions urged before the Appellate Authority. The learned single Judge was justified in not interfering with the said order. In fact the learned single W.A.No. 67/2020 3 Judge had shown some concession permitting the amounts to be deposited in two equal instalments from 20.01.2020. We do not think that any illegality had been committed either by the Appellate Authority or by the learned single Judge warranting interference.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE A.M.SHAFFIQUE & HONOURABLE MR.JUSTICE N.ANIL KUMAR FRIDAY, 17TH DAY OF JANUARY 2020 / 27TH POUSHA, 1941 WA.No.67 OF 2020 AGAINST JUDGMENT DATED 18.12.2019 IN WP(C) 34726/2019(M) OF HIGH COURT OF KERALA APPELLANTS/PETITIONERS: 1 SHYLA PUSHPAN, AGED 55 YEARS, W/O.PUSHPAN, KILIYANPARAMBIL HOUSE, VELIYANNUR, THRISSUR-680 021. 2 K.P.PUSHYA,AGED 37 YEARS, D/O.PUSHPAN, KILIYANPARAMBIL HOUSE, VELIYANNUR,THRISSUR-680 021. 3 K.P.SHAN,AGED 36 YEARS, S/O.PUSHPAN,KILIYANPARAMBIL HOUSE, VELIYANNUR,THRISSUR-680 021. BY ADV. SRI.GEORGE SEBASTIAN RESPONDENTS/RESPONDENTS: 1 PRINCIPAL COMMISSIONER OF INCOME TAX AYAKAR BHAVAN, THRISSUR-680 001. 2 JOINT COMMISSIONER OF INCOME TAX, RANGE-2,AYAKAR BHAVAN,THRISSUR-680 001. 3 COMMISSIONER OF INCOME TAX (APPEAL), THRISSUR-680 001. 4 INCOME TAX OFFICER (TRO AND TECH) OFFICE OF PRINCIPAL COMMISSIONER OF INCOME TAX,SHAKTHAN NAGAR,THRISSUR-680 001. 5 INCOME TAX OFFICER, WARD 2(4),THRISSUR-680 001. SC FOR INCOME TAX ADV.JOSE JOSEPH THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 17.01.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.A.No.67/2020 2 JUDGMENT A.M. Shaffique, J. This appeal is filed challenging order passed by learned single Judge in WP(C) No.34726/2019. By impugned judgment, learned single Judge did not interfere with orders passed by Income Tax Appellate Authority. However, directions on payment of amount covered by Ext.P6 series orders was modified to two equal instalments commencing from 20.01.2020. 2. learned counsel for appellant submits that, there is substantial merit in contentions urged before Appellate Authority. Perusal of orders would indicate that Ext.P6 series had been issued by Appellate Authority taking note of factual circumstances involved in matter. reasonable view has been taken by Appellate Authority in directing that 15% of total demand should be paid in two equal instalments starting from December, 2019. 3. learned single Judge was justified in not interfering with said order. In fact learned single W.A.No.67/2020 3 Judge had shown some concession permitting amounts to be deposited in two equal instalments from 20.01.2020. We do not think that any illegality had been committed either by Appellate Authority or by learned single Judge warranting interference. 4. At this point of time, learned counsel for appellant seeks more time to deposit amount. We are of view that taking into consideration of factual aspects and plea of petitioners, petitioners shall remit amount covered by Ext.P6 series in three equal instalments starting from 03.02.2020. To that extent judgment of learned single Judge stands modified. writ appeal is disposed of with above direction. Sd/- A.M. SHAFFIQUE JUDGE Sd/- N. ANIL KUMAR JUDGE ncd W.A.No.67/2020 4 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE TRUE COPY OF NOTIFICATION BEARING NO.K.DIS 229/2019/B5 ISSUED BY REVENUE DIVISIONAL OFFICER, THRISSUR DATED 13.12.2019 Shyla Pushpan / K. P. Pushya / K. P. Shan v. Principal Commissioner of Income-tax, Thrissur / JCIT, Range-2, Thrissur / CIT (Appeal), Thrissur / ITO (TRO And Tech), Thrissur / ITO, Ward-2(4), Thrissur
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