Case Law Details
P R Combines Vs ACIT (Kerala High Court)
The Kerala High Court recently issued an order in the case of P R Combines vs. ACIT, concerning delay condonation and tax recovery. The petitioner had filed statutory appeals against assessment orders with a significant delay, which had not been condoned or admitted. Meanwhile, recovery cum garnishee orders were issued to recover the assessed tax amount. This article provides a detailed analysis of the case and the court’s order.
Detailed Analysis
The petitioner, P R Combines, filed a writ petition challenging recovery cum garnishee orders (Exhibits P17 and P18) dated July 13, 2023, issued by the third respondent (income tax authorities). These orders aimed to recover the assessed tax amount based on assessment orders (Exhibits P1 to P4).
The petitioner had filed statutory appeals (Exhibits P9 to P12) against the assessment orders (Exhibits P1 to P4) with a delay of 433 days. However, the delay had not been condoned, and the appeals had not been admitted for further proceedings.
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