Petitioner granted appeal, consider delay, maintain interim order, return orders, certified copy.

The court granted the petitioner permission to file a second appeal before the Tribunal within 30 days and directed the appellate authority to consider all contentions, including the delay in filing the writ petition. The interim order was extended for one month, allowing reliance on subsequent Tribunal decisions. The writ petition was disposed of with observations and directions, including the return of original orders and the grant of a certified copy. The judgment addressed issues of challenging the Commissioner's order, seeking appeal permission, condoning delay, considering contentions, maintaining the interim order, and providing for the return of orders and a certified copy.

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Issues:
Challenge to order of Commissioner of Income Tax (Appeals), Permission to file second appeal before Tribunal, Condonation of delay, Consideration of contentions, Interim order continuation, Disposal of writ petition, Return of original orders, Grant of certified copy.

Analysis:
The petitioner challenged the order dated 30.07.2004 by the Commissioner of Income Tax (Appeals)-I. During the hearing, the petitioner sought permission to file a second appeal before the Tribunal against the orders under Annexures-8 and 12, and approach the 1st Appellate Authority against the order under Annexure-13 with an application for condonation of delay. The court granted permission to the petitioner to avail the alternative remedy of appeal within 30 days. The appellate authority was directed to consider all contentions raised by the petitioner, including the period lapsed by the petitioner in filing the writ petition. The interim order passed by the Court was to continue for one month, allowing the petitioner to rely on subsequent decisions of the Tribunal.

The writ petition was disposed of with the observations and directions provided. Any miscellaneous cases or interlocutory applications connected to the writ petition were also disposed of accordingly. The office was directed to return the original copies of the orders annexed to the writ petition along with demand notices by providing attested photo copies. An urgent certified copy of the order was to be granted as per rules.

In conclusion, the judgment addressed the issues of challenging the Commissioner's order, seeking permission for a second appeal, condonation of delay, consideration of contentions, continuation of interim order, disposal of the writ petition, return of original orders, and grant of a certified copy. The petitioner was granted the opportunity to pursue the alternative remedy of appeal, with specific directions for the appellate authority to take into account all relevant factors, including the period elapsed during the writ petition process.

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