Case Law Details
Prathibha Traders Vs ACIT (Kerala High Court)
Introduction: The Kerala High Court, in the case of Prathibha Traders vs. ACIT, has declined to exercise its writ jurisdiction alongside the appellate authority. The petitioner sought relief for the prompt resolution of their appeal and stay application, expressing concerns about ongoing recovery proceedings.
Detailed Analysis: The assessment proceedings for the petitioner’s income in the fiscal year 2017-18 were concluded with an order dated March 26, 2022, assessing a total income of Rs. 34,14,093. Subsequently, the petitioner filed an appeal and a stay petition before the 2nd respondent. The petitioner’s contention is that, despite filing the appeal on time (April 6, 2023), no decision has been made, leading to ongoing recovery actions.
The court’s response emphasizes a preference for the proper appellate process over parallel intervention through writ jurisdiction. Acknowledging the appellate authority’s involvement, the court directs the 2nd respondent to decide the appeal within two months. If a final decision is not possible within this timeframe, the stay application should be decided within the same period.
Conclusion: The court’s decision to refrain from parallel writ jurisdiction underscores the importance of following due appellate procedures. The directive to expedite the appeal and stay application aims to address the petitioner’s concerns regarding ongoing recovery proceedings. This judgment reaffirms the court’s commitment to a time-bound resolution within the framework of the law, promoting a fair and efficient appellate process.
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