Protection from Recovery Proceedings is Incumbent Upon Direction to Pursue Alternate Remedy: HC

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 peti...