Kerala HC Stays Recovery in Reassessment Case Pending Delay Condonation

Azhagiyanambi Vallinayagam Pillai Vs DCIT (Kerala High Court) Kerala High Court has temporarily halted recovery proceedings against Azhagiyanambi Vallinayagam Pillai, pending the tax authorities’ decision on his applications for condonation of delay and stay of demand. The petitioner had challenged an assessment order issued under Section 147 read with Section 144B of the Income Tax Act. The petitioner had already filed an appeal (Ext.P2) against the assessment order, along with a petition to condone the delay in filing the appeal (Ext.P7) and a stay petition (Ext.P4). His primary concer...