MUSTAFA USMAN Vs. INCOME TAX OFFICER AND ORS

JUDGEMENT

(1.) Heard the learned counsel for the petitioners and the learned standing counsel appearing for the respondents.

(2.) In these writ petitions, Ext.P6 orders passed by the 3rd respondent are under challenge. By these orders, stay of collection of penalty levied on the petitioners pending disposal of their appeals have been declined mainly on the ground of the incompetence of the counsel for the petitioners to represent them in the appeals. The reason stated is that the counsel had clarified that he never met the appellants and that he was not aware of their whereabouts.

(3.) It is reiterated before this Court also that the only question that was asked by the appellate authority was whether the counsel had met the appellants, and to which, since they were represented by their Power of Attorney, answer in the negative was given and thereafter no further hearing was granted.