Stay Petition against Income Tax Assessment Order: Kerala HC stays Recovery Proceedings until Final Order [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. 

Baiju Lekshmanan, the petitioner aggrieved by the order of assessment under the provisions of the Income Tax Act, 1961. Petitioner has preferred an appeal along with an application for a stay before the 2nd respondent.  Counsel appearing for the Income Tax Department pointed out that there is a delay in filing the appeal.

The single bench comprising Justice Gopinath P disposed of the writ petition of directing the 2nd 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. 

Any proceedings for recovery of amount due in terms of order of assessment shall be kept in abeyance. It was made clear that the 2nd respondent needs to pass orders on the stay petition, on merits, only if he decides to condone the delay in filing the appeal.

To Read the full text of the Order CLICK HERE

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BIJU KRISHNA PILLAI COMMISSIONER OF INCOME TAX , 2024 TAXSCAN (HC) 687 , ASWIN GOPAKUMAR, ANWIN GOPAKUMAR, ADITYA VENUGOPALAN, NIKITHA SUSAN PAULSON , JOSE JOSEPH