2024 (5) TMI 1475

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.... V. M. FOR THE PETITIONER : BY ADVS. ASWIN GOPAKUMAR ANWIN GOPAKUMAR ADITYA VENUGOPALAN MAHESH CHANDRAN SARANYA BABU ANGITA T. MENON ABHISHEK S. FOR THE RESPONDENT : BY ADV NAVANEETH.N.NATH ORDER Dr. A . K.Jayasankaran Nambiar, J. This writ appeal has been preferred impugning the judgment dated 19.12.2023 of a learned Single Judge in W.P(C) No.40710 of 2023. 2. Briefly stated the facts ....

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....total demand raised for the various assessment years and had also given the appellant a facility of payment of that 20% in seven equal instalments. 3. The learned Single therefore, dismissed the writ petition and granted the appellant time to pay the first instalment on or before 30.12.2023 by extending the time limit granted by the 1st respondent (25.09.2023). The appellant was also directed to ....

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....on of the rival submissions, we are of the view that in as much as the 1st respondent-Appellate Authority has directed the appellant to pay only 20% of the total tax demand raised for the various assessment years and had also granted instalments to effect the said payment of 20% of the said tax amount, the non interference with the said order by the learned Single Judge does not appear to us to be....

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....lity of 20% of the total tax demand for the various assessment years as directed by the 1st respondent in Ext.P5 order that was impugned in the writ petition. 8. Accordingly, the impugned judgment of the learned Single Judge, as also the direction in Ext.P5 order that was impugned in the writ petition, are modified to the limited extent of permitting the appellant herein to discharge the liabilit....