The Kerala High Court directed the Income Tax Commissioner to pass appropriate orders as there was recovery proceedings in pursuance to assessment orders.
The one of the grounds on which the writ petition has been filed to issue a writ of mandamus or other appropriate writ, order or direction commanding the Respondents not to proceed with recovery proceedings to realize the amount demanded in demand notice, in pursuant to assessment order, till the appeal is adjudicated on merits and communicated to the petitioner.
The petitioner has filed the appeal in with some delay in the year 2022 itself, but he has filed the stay petition only on 24.12.2023. Now the petitioner is facing the recovery proceedings against in pursuance to the assessment order and therefore he has approached the Court in the writ petition seeking writ of mandamus to the appellate authority, to consider and pass orders on condonation of delay, applications for stay petition and appeal, expeditiously.
A Single Bench of Justice Dinesh Kumar Singh observed that “Considering the aforesaid prayer, the present writ petition is disposed of with direction to the 1st respondent to consider and pass appropriate order, in accordance with law on condonation of delay application as well as the stay petition preferably within a period of two months from today.”
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
