Case Law Details
Koothery Narayanan Vijayan Vs Assessment Unit -Income Tax Department (Kerala High Court)
Introduction: In a recent case before the Kerala High Court, Koothery Narayanan Vijayan challenged an assessment order issued by the Income Tax Department for the assessment year 2018-2019. Vijayan filed an appeal and a stay application, seeking relief from the recovery proceedings initiated by the department. This article delves into the court’s decision and its implications.
Detailed Analysis: The petitioner, Koothery Narayanan Vijayan, contested the assessment order (Ext.P2) issued under the Income Tax Act, 1961. Alongside filing an appeal (Ext.P5), Vijayan submitted a stay application (Ext.P6) before the 4th respondent. The primary relief sought was to direct the 4th respondent to adjudicate on the stay petition and suspend recovery proceedings until a decision was reached.
During the proceedings, the Income Tax Department’s counsel highlighted a delay in filing the appeal, which was addressed by the court.
The Kerala High Court, after hearing arguments from both parties, disposed of the writ petition by directing the 4th respondent to evaluate and decide on the stay petition and the issue of condonation of delay. It mandated affording Vijayan an opportunity for a hearing. Until the 4th respondent reached a decision on these matters, any recovery proceedings pertaining to Ext.P2’s assessment order were ordered to be suspended. Notably, the court clarified that consideration of the stay petition’s merits would only proceed if the delay in filing the appeal was condoned.
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