IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 28TH SEPTEMBER 2010 / 6TH ASWINA 1932 WA.No. 1641 of 2010() --------------------- AGAINST THE JUDGEMENT IN WPC.25822/2010 Dated 09/09/2010 .................... APPELLANT/PETITIONER ------------------------ M/S.CHANDRAGIRI CONSTRUCTION COMPANY, 3/402-A, KARAT ROAD, WEST NADAKKAVU, CALICUT-673 011, REPRESENTED BY ITS MANAGING PARTNER SRI.T.B.KUNHIMAHIM HAJI. BY ADV. SRI.ANIL D. NAIR SMT.NIVEDITA A.KAMATH RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KOZHIKODE. 2. THE CENTRAL BOARD OF DIRECT TAXES, NEW DELHI. BY ADV. SRI.JOSE JOSEPH, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 28/09/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... Writ Appeal No.1641 of 2010 .................................................................... Dated this the 28th day of September, 2010. JUDGMENT Ramachandran Nair, J. Heard counsel for the appellant and Standing Counsel for respondents. During pendency of appeals filed against assessments and penalty orders it is seen that 50% of the total demand is stayed on condition of payment of balance 50% in five instalments. The learned Single Judge rescheduled the date of payments, against which this Writ Appeal is filed. Even though counsel submitted that the assessee is put to difficulty because of Garnishee order issued against Banks and awarders, we do not find any justification to interfere with the rescheduling of instalments except in regard to first instalment. We, therefore, allow the Writ Appeal for the limited purpose of extending time for payment of the first instalment till 15th October, 2010. If a request for refund is pending, the Assessing Officer will consider the same and if any refund is due for adjustment against the dues for any of 2 the years covered by the interim stay, he will adjust the entire refund amount and 50% should be demanded from out of the balance left. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms