Income Tax Appeal Before Wrong Forum; HC Allows Correction & Stays Recovery for a Month

Mohamed Haneefa Onathu Kattil Vs ITO (Kerala High Court) Kerala High Court has temporarily halted recovery proceedings against taxpayers for one month, allowing them time to transfer their income tax appeals to the Income Tax Appellate Tribunal. The petitioners, aggrieved by assessment orders issued under Section 144C read with Section 147 of the Income Tax Act, had initially filed appeals with the appellate authority. However, it was later identified that, given the assessment orders stemmed from the recommendations of a Disputes Resolution Panel, the correct appellate forum was the Tribunal,...