Stay Application against Income Tax Assessment Order: Kerala HC directs to Keep Recovery Proceedings in Abeyance Till Disposal of Stay Petition [Read Order]

The Kerala High Court directed the Income-tax authority to keep recovery proceedings in abeyance till the disposal of the stay petition against the Income Tax Assessment Order. The Court also directed to consider and pass orders on stay petition and the issue of condonation of delay, after affording an opportunity of hearing to the petitioner. 

Koothery Narayanan Vijayan, the Petitioner suffered an order of assessment under the provisions of the Income Tax Act, 1961 for the assessment year 20182019. The petitioner has preferred appeal along with the application for a stay before the 4th respondent. 

The only limited relief sought by the petitioner is for a direction to the 4th respondent to consider and pass orders on the stay petition, after affording an opportunity of hearing to the petitioner, and to keep the recovery proceedings under assessment order in abeyance till a decision is taken on the stay petition. 

Justice Gopinath P disposed of the writ petition directing the 4th respondent to consider and pass orders on the stay petition and the issue of condonation of delay, after affording an opportunity of hearing to the petitioner. 

Further directed the 4th respondent not to commence the recovery proceedings on the amount due in terms of the order of assessment. G Krishnakumar Agnet Jarard and Vinay John A J appeared on behalf of the petitioner.

To Read the full text of the Order CLICK HERE

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