9911796707
TMI Blog2013 (5) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... ANNAMMA EAPEN. JUDGMENT The petitioner is aggrieved of the condition imposed by the second respondent in Ext.P3 and P4 orders while granting interim stay during the pendency of statutory appeals directing the petitioner to satisfy 40% of the disputed liability so as to avail the benefit of interim stay. 2. The sequence of events as narrated in the writ petition shows that, with regard to the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me across in the course of inspection and the subsequent turn of events pertaining to the said assessment year, that the proceedings were finalized by the concerned respondent vide Ext.P1/P1(a) orders in respect of the previous assessment years. The case of the petitioner is that, there is absolutely no rationale in presuming suppression in respect of previous years and that apart, the actual supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment Pleader as well, who submits that the facts and figures are correctly adverted to by the appellate authority and that the impugned orders are 'speaking orders', which are not assailable under any circumstances. 5. This Court finds that the 'extent of suppression' as dealt with by the assessing authority in Ext.P1/P1(a) orders is admittedly to an extent of '50%', in relation to the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appeal. The same is modified and ordered accordingly and all other conditions remain to be the same. 6. Taking note of the submission made by the learned counsel for the petitioner that the time to satisfy the requirement has already run out, the petitioner is granted a further time of 'two weeks' to comply with the requirements in Ext.P3 and P4, as mentioned above. Writ petition i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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