TMI Blog2019 (10) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... OME TAX DEPARTMENT, KOZHIKODE AND COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty amounts imposed on the petitioners range from approximately Rs. 36 Crores to Rs. 218 Crores. 2. It would appear that, against the penalty orders, the petitioners preferred appeals before the First Appellate Authority, and simultaneously moved the Joint Commissioner of Income tax, through petitions under Section 226 of the Income Tax Act for considering them as assessees not in default pend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 4. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, while under normal circumstances, the orders of the Joint Commissioner of Income Tax impugned in these writ petitions cannot be seen as unreasonable or arbitrary and hence liable for interference by this Court in these proceedings under Article 226 of the Constitution of India, I take not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity, I dispose these writ petitions by directing the Commissioner of Income Tax (Appeals) before whom the appeals preferred by the petitioners, against the orders of penalty passed against them under the Income Tax Act, are pending, to consider and pass orders on the same, expeditiously after hearing the petitioners, at any rate, within three months from the date of receipt of a copy of this judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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