HC stays recovery considering single judge order allowing appellant to avail alternate remedy

Remya Vikraman Nair Rema Devi Vs Central Board of Direct Taxes (Kerala High Court) The recent judgment by the Kerala High Court in the case of Remya Vikraman Nair Rema Devi vs. Central Board of Direct Taxes addresses the issue of recovery proceedings initiated by the Income Tax Department against an assessee while the statutory appeal and stay application were pending. The appellant had filed an appeal (Ext.P2) and a stay application (Ext.P3) against the assessment order (Ext.P1) for the assessment years 2016-2017 under the Income Tax Act. However, recovery steps were initiated by the responde...