IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN TUESDAY, THE 12TH JULY 2011 / 21ST ASHADHA 1933 WA.No. 958 of 2011() -------------------- AGAINST THE JUDGEMENT IN WPC.17149/2011 Dated 05/07/2011 APPELLANT: PETITIONER ------------------------ S.ASHOK KUMAR, INDIAN INSTITUTE OF MANAGEMENT STUDIES, 3RD FLOOR, AISWARYA BUILDINGS, VALANJAMBALAM, KOCHI-16. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: RESPONDENTS -------------------------- 1. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), ERNAKULAM. 2. COMMISSIONER OF INCOME TAX (APPEALS), KOCHI-11. GOVERNMENT PLEADER SRI. GEORGE MECHERIL. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 12/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. = = = = = = = = = = = = = = = = = W.A. NO. 958 OF 2011 = = = = = = = = = = = = DATED THIS, THE 12TH DAY OF JULY, 2011. J U D G M E N T C.N. Ramachandran Nair, J. Heard the counsel for the appellant. The appeal is filed against the judgment of the learned Single Judge declining to interfere with the order passed by the Assessing Officer on the application filed by the appellant for keeping the demand in abeyance till the disposal of the appeal. The Assessing Officer directed payment of 50% in easy instalments. The learned Single Judge observed that even from this Court, the appellant would not get a better order in an appeal pending case. We do not find any ground to interfere with the judgment of the learned Single Judge. However, the conditional order passed by the officer will not stand in the way of the appellant in moving the appellate authority for hearing the appeal at an early date. The appeal is disposed of with the above observation. Learned counsel for the appellant submitted that on account of filing W.A. 958/2011 2 of the writ petition before this Court, there is delay in payment of two instalments. We do not think the officer will decline to accept the delayed payments which the appellant can pay before the officer at the earliest. C.N. RAMACHANDRAN NAIR, (JUDGE). P.S. GOPINATHAN, (JUDGE) knc/-