Case Law Details
Kunnappilly Builders LL.P Vs ACIT (Kerala High Court)
Introduction: The legal battle between Kunnappilly Builders LL.P and the Income Tax Department reached a pivotal moment as the Kerala High Court issued a directive to halt recovery proceedings pending the disposal of the appeal. This article delves into the details of the case, examining the court’s judgment and its implications.
Detailed Analysis: The appellant, dissatisfied with Ext.P1 assessment order for the 2015-2016 assessment years under the Income Tax Act, took recourse in Ext.P2 appeal and Ext.P3 stay application. As the respondents initiated recovery steps during the appeal and stay application’s pendency, the appellant sought relief through WP(C).No.33187 of 2023.
The learned Single Judge, in a judgment dated 17.10.2023, dismissed the writ petition, advising the appellant to pursue the alternate remedy of appeal. However, a crucial contention arises as the judgment did not explicitly stay recovery proceedings during the Appellate Authority’s consideration of the appeal or stay application.
In the subsequent appeal, the appellant challenges the Single Judge’s decision, emphasizing the absence of a stay on recovery during the pendency of the appeal. The High Court, upon hearing arguments from both sides, acknowledges the oversight and addresses the lacuna in the judgment.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
