Kerala HC directed to keep recovery proceedings in abeyance till final disposal of appeal

Muthoot Health Care Private Limited Vs ITO (TDS) (Kerala High Court) Kerala High Court held that recovery proceedings in the matter of applicability of TDS u/s. 192 in case of consultant doctors being employees of hospital is to be kept in abeyance pursuant to pending final disposal of appeal. Facts- The petitioner is a Private Limited Company incorporated under the Companies Act, 1956 having a Multi – Specialty Hospital at Kozhancherry. The petitioner is an assessee under the Income Tax Act, 1961. For A.Y. 2017-2018, 2018-2019 and 2019-2020, the petitioner has been issued with assessment or...