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TMI Blog2019 (11) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 68 - HELD THAT:- Writ petition by directing the 2nd respondent to consider and pass final orders on Ext.P3 appeal pending before him, within an outer time limit of four months from the date of receipt of a copy of this judgment, after hearing the petitioner. It is made clear that till such time as orders are passed by the 2nd respondent in the appeal as directed, and the order communicated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C AND SRI.THOMAS ABRAHAM SC THIRUVANANTHAPURAM DIST. CO. OP. BANK JUDGMENT Against Exts.P1 and P2 assessment orders under the Income Tax Act, the petitioner preferred Ext.P3 appeal before the 2nd respondent. In the stay application preferred along with the appeal, the 2nd respondent passed Ext.P12 order directing the petitioner to pay the demand confirmed agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Income Tax [2019 (2) KHC 287 [FB]], in the context of the deduction claimed under Section 80P of the Income Tax Act, as also the directions stated to have been issued by a Division Bench in Writ Appeals, that only 1% of the tax amount confirmed against the assessees under Section 68 of the Income Tax Act, needs to be deposited, pending disposal of the appeals by the First Appellate A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such time as orders are passed by the 2nd respondent in the appeal as directed, and the order communicated to the petitioner, further proceedings including those pursuant to Exts.P4, P7, P9 and P12 communications, for recovery of amounts confirmed against the petitioner shall be kept in abeyance on condition that the petitioner pays an amount equivalent to 1% of the tax demanded on the additions m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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