The Kerala High Court stayed the recovery of amount on the ground that appeal has been preferred against the assessment order under the Income Tax Act, 1961.
The petitioner suffered order of assessment for the assessment year 2023-24, under the provisions of the Income Tax Act. The petitioner has preferred appeal against the order of assessment before the 3rd respondent, along with application for stay.
The Counsel appearing for the petitioner submitted that the only relief sought for by the petitioner is that appeal and stay petition may be disposed of by the 3rd respondent after affording an opportunity of hearing to the petitioner and prayed that till such time orders are passed, any proceedings for recovery of the amounts due under may be kept in abeyance.
A Single Bench of Justice N Nagaresh observed that “Having heard the Counsel for the petitioner and the Standing Counsel appearing for the respondent Department, this writ petition will stand disposed of, directing the 3rd respondent to consider and pass orders on appeal and stay petition, after affording an opportunity of hearing to the petitioner. Till such time as orders are passed, any proceedings for recovery of amounts due under the order of assessment, shall stand stayed.”
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