Recovery Proceedings under Income Tax Act during pendency of Stay Application: Kerala HC directs Expeditious Hearing [Read Order]

The Kerala High Court directed to decide the stay application expeditiously as the appeal against the income tax assessment order was filed along with the stay application.

Ramachandran Vijay, the petitioner is an assessee under the Income Tax Act, 1961. The petitioner was assessed for Income Tax under the provisions of Section 147 read with Section 144 and 144B of the Income Tax Act, 1961 for the assessment year 2018-2019. The total income of the petitioner assessed was Rs.2,01,84,940/-.

Against the said assessment order, the petitioner had filed an appeal before the 2^nd respondent along with a stay application.

The petitioner submitted that, respondents to be directed to take a decision on the stay application. If the decision is not taken, the recovery proceedings in pursuance to the assessment order should not be taken against the petitioner.

Sri. Jose Joseph, Standing Counsel for the respondent submitted that this writ petition can be disposed of with directions to the appellate authority to consider the application of the petitioner in a time frame manner.

A single judge bench of Justice Dinesh Kumar Singh directed the 2nd respondent to take up the Ext.P3 application for stay and decide the same expeditiously within a period of two months. For a period of two months, recovery proceedings in pursuance to Ext.P1 shall not be carried out against the petitioner.

To Read the full text of the Order CLICK HERE

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