TMI Blog2013 (4) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred by the petitioner considered and disposed of within a reasonable time. The second respondent is directed to consider and pass final orders on Exts.P3 to P5 appeals, on merits, in accordance with law, at the earliest at any rate within two months from the date of receipt of a copy of this judgment. Coercive proceedings pursuant to Exts.P6 and P7 series shall be kept in abeyance till such time, subject to the condition that the petitioner executes and furnishes a security bond before the first respondent with regard to the liability sought to disputed. - W.P.(c) No. 119 OF 2013 - - - Dated:- 7-1-2013 - MR. P.R. RAMACHANDRA MENON J. PETITIONER: BY ADVS. SRI.K.I.MAYANKUTTY MATHER, SMT.M.RAMANYA GAYATHRI. RESPONDENT: BY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. The learned Senior Government Pleader appearing for the respondents submits that, this not at all a fit case where the discretionary jurisdiction of this Court is warranted to be invoked, as the condition imposed by the appellate authority is only to an extent of 5% of the disputed figure. 4. The learned counsel for the petitioner however submits that, the petitioner is more aggrieved of the way in which the proceedings have been finalised, rather than the quantum. Having set aside the order imposing penalty, by the second respondent, as early as on 30.6.2012, the position brought to the notice of the said respondent ought to have been given some weight while passing Ext.P8, instead of arbitrarily directing the petitioner to sati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l issue legible certified copies of the entire seized records to the appellant according to law, within 30 days from the date of receipt of this order. The Intelligence Officer is directed to complete the fresh order after verification of the entire books of accounts and connected records with the seized records and the assessment records for the years 2005-06 to 2007-2008. Order accordingly. 6. Coming to the assessment orders impugned in the appeals, it is very much evident that the only basis for fixing the liability is with reference to the figures referred to by the Intelligence Wing. True, the penalty proceedings and the assessment proceedings are two different lines/streams. But since no other ground is discernible from Ext. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
