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Kerala HC Stays Coercive Recovery on Protective Tax Assessment, Citing SC Precedent
Case Law Details
- Case Name
- Lolika Chandrababu Vs ACIT (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Lolika Chandrababu Vs ACIT (Kerala High Court)
Kochi: In a significant ruling for taxpayers facing parallel tax proceedings, the Kerala High Court has stayed coercive recovery action initiated based on a protective assessment order. The court, relying on precedents from the Supreme Court and its own Division Bench, held that recovery proceedings cannot be enforced on an assessment made as a protective measure while a substantive assessment on the same income is pending elsewhere.
The case involved Ms. Lolika Chandrababu, a partner in the firm ‘M/s. Sreedhanya Construction Company’....
