The Ranni Service Co-Operative Ltd. v. Income-tax Officer Ward-3, Thiruvalla / Commissioner of Income-tax (Appeals), Kottayam / The Assistant Registrar, ITAT, Cochin Bench, Kakkanad
|The Ranni Service Co-Operative Ltd.
|Income-tax Officer Ward-3, Thiruvalla / Commissioner of Income-tax (Appeals), Kottayam / The Assistant Registrar, ITAT, Cochin Bench, Kakkanad
|HIGH COURT OF KERALA AT ERNAKULAM
|Date of Order
|OTHER PRESENT: SRI.JOSE JOSEPH, SC,IT THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 24.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Writ Appeal No.1126/2020 ::2:: JUDGMENT Dated this the 24th day of August, 2020 Vinod Chandran, J The appellant is challenging the interim order passed by the learned Single Judge, wherein the appellant was directed to pay 20 of the demand made in Exts.P21, P22 and P23. The learned Counsel appearing for the appellant submits that in similar circumstances a Division Bench of this Court issued Annexure A judgment permitting a Co-operative Bank to pay 1 of the demand, for staying the recovery while the first appeal was pending. Annexure Writ Appeal No.1126/2020 ::3:: A was in a circumstance of a Cooperative Bank having been asked to give the details of the depositors, on refusal of which, the Assessing Officer included the deposits made by such undisclosed depositors as undisclosed income. In second appeal, by Ext.P16 the Tribunal had directed ascertainment of the business income of the assessee and allow deduction under Section 80B. The order impugned at Exts.P17, P18 and P19 in the writ petition are the orders giving effect to the appellate order, which subsequent orders are challenged before the learned Single Judge. We do not see any similarity between the issue imugned in the writ petition and and that raised in Annexure A. 5. We are left with the order of the learned Single Judge which directed payment of 20 of the demand within one month which is an exercise of discretion, we would not interfere in appeal unless there is shown arbitrariness or illegality. Writ Appeal No.1126/2020 ::5:: The appellant is granted two months' time from today, if he pays 10 of the amounts by 30.09.2020 and another 10 by 30.11.2020. Writ Appeal is rejected in limine, with the above observation.