Case Law Details
Manath Muhammed Ismail Vs ACIT (Kerala High Court)
Introduction: The Kerala High Court, in the case of Manath Muhammed Ismail Vs ACIT, issued a crucial directive regarding recovery proceedings. The appellant, aggrieved by assessment orders, sought relief from potential recovery actions before the appeal’s conclusion.
Detailed Analysis: The appellant challenged Exts.P1 to P4 assessment orders, citing pending appeals (Exts.P5 to P8) and stay petitions (Exts.P9 to P12) for the years 2015-2016 to 2018-2019 under the Income Tax Act. Concerns arose over recovery actions preceding the stay petitions’ consideration, prompting the Writ Petition.
The learned Single Judge directed the authorities to address stay petitions promptly but did not stay recovery proceedings. The appellant appealed, emphasizing the need for protection during the pendency of the stay petitions or appeals.
In its analysis, the Kerala High Court acknowledged the alternate remedy provided by the statutory authority and modified the judgment. The court clarified that during the stay petitions’ pendency or until the appeal’s disposal, recovery proceedings against the appellant would be temporarily suspended.
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