2013 (5) TMI 427

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....NT: BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN. JUDGMENT The petitioner is aggrieved of the condition imposed by the second respondent in Ext.P3 and P4 orders while granting interim stay during the pendency of statutory appeals directing the petitioner to satisfy 40% of the disputed liability so as to avail the benefit of interim stay. 2. The sequence of events as narrated in the writ....

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....is based on the incriminating circumstances came across in the course of inspection and the subsequent turn of events pertaining to the said assessment year, that the proceedings were finalized by the concerned respondent vide Ext.P1/P1(a) orders in respect of the previous assessment years. The case of the petitioner is that, there is absolutely no rationale in presuming suppression in respect of ....

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.... to be interfered. 4. Heard the learned Government Pleader as well, who submits that the facts and figures are correctly adverted to by the appellate authority and that the impugned orders are 'speaking orders', which are not assailable under any circumstances.   5. This Court finds that the 'extent of suppression' as dealt with by the assessing authority in Ext.P1/P1(a) orders is admit....