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2020 (9) TMI 202

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..... PETITIONER : ADV. SRI.C.A.JOJO FOR THE RESPONDENT : SRI. JOSE JOSEPH, SC,IT ORDER Dated this the 24th day of August, 2020 Vinod Chandran, J The appellant is challenging the interim order passed by the learned Single Judge, wherein the appellant was directed to pay 20% of the demand made in Exts.P21, P22 and P23. The learned Counsel appearing for the appellant submits that in similar circumstanc .....

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..... that a Division Bench of this Court directed deposit of 1% pending first appeal. 3. In the present case, the assessee had travelled the statutory path unsuccessfully. In second appeal, by Ext.P16 the Tribunal had directed ascertainment of the business income of the assessee and allow deduction under Section 80B. The order impugned at Exts.P17, P18 and P19 in the writ petition are the orders givi .....

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..... ith the order of the learned Single Judge which directed payment of 20% of the demand within one month which is an exercise of discretion, we would not interfere in appeal unless there is shown arbitrariness or illegality. The appellant is granted two months' time from today, if he pays 10% of the amounts by 30.09.2020 and another 10% by 30.11.2020. Writ Appeal is rejected in limine, with the .....

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