The Kerala High Court has intervened to temporarily halt the income tax recovery proceedings against the petitioner. This decision came amidst pending appeals filed by Mr. Muhammed Ali P.P., a resident of Malappuram, Kerala challenging the assessment orders issued by the Income Tax Department for the assessment years 2011-2012, 2012-2013, and 2013-2014.
The petitioner, Mr. Muhammed Ali P.P., aged 64, had approached the High Court seeking relief against the Income Tax Department’s actions. The crux of his grievance was the simultaneous initiation of recovery proceedings by the Income Tax Department while his appeals and stay petitions remained pending before the Commissioner of Income Tax [Appeals]-3.
The petitioner, represented by P. Raghunathan, Premjit Nagendran, Rishal K and Saijesh A challenged income tax assessment orders for the years 2011-2014. He sought relief from concurrent recovery proceedings, urging the court to expedite the resolution of his appeals and stay petitions before the Income Tax Commissioner.
The respondent revenue, Assistant Commissioner of Income Tax and others, represented by Sri. Jose Joseph argued for the continuation of recovery proceedings, emphasising the validity of assessment orders and the need for timely tax collection. They assured the court of expediting the resolution of appeals but sought to maintain the enforcement of tax demands during the process.
The High Court noted that the petitioner had filed appeals against the assessment orders and had also submitted stay petitions seeking relief from the immediate enforcement of the tax demands.
The bench issued a directive to the Commissioner of Income Tax [Appeals]-3, instructing them to expedite the resolution of the stay petitions and appeals. The Court emphasised the importance of timely adjudication of these matters, ensuring that the petitioner’s grievances are addressed promptly and fairly.
Further, the High Court ordered the suspension of recovery proceedings against the petitioner until the disposal of his appeals and stay petitions by the Income Tax authorities. This interim relief provided by the Court aims to prevent any undue hardship or financial burden on the petitioner while awaiting the outcome of his appeals and stay petitions.
In result, the single bench of Dr. Justice Kauser Edappagath suspended the recovery proceedings against the petitioner and directed the Commissioner of Income Tax to expedite the resolution of the pending appeals and stay petitions stressing procedural integrity and timely redressal of grievances.
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