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TMI Blog2019 (7) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... dition by limiting the payment to an amount of 10%, till the disposal of the appeals - HELD THAT :- Taking note of the peculiar aspect involved touching the merits in the appeals based on decision above The Mavilayi Service Co-operative Bank Ltd. v. The CIT [ 2019 (3) TMI 1580 - KERALA HIGH COURT] we are of the opinion that the insistence for payment of a portion, as a condition for granting s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Since the issue involved in all these writ appeals are identical, they were considered together and disposed of through this common judgment. 2. Challenge raised in the writ petitions are against the interim order passed by the Commissioner of Income Tax (Appeals), insisting upon payment of 20% of the disputed tax amount, pending disposal of the appeals. The learned single J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect to the nature of the activities of the banks in question. Hence it is contended that, the insistence for making payment of any portion of the amount under demand, pending disposal of the appeal, may cause hardships and prejudices to the banks concerned. 4. Sri.Christopher Abraham, learned standing counsel appearing for the respondent, on the other hand contended ..... X X X X Extracts X X X X X X X X Extracts X X X X
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