Tax Recovery Stayed Pending Decision on Section 154 Rectification Plea

Satheesan Damodaran Vs Central Board of Direct Taxes (Kerala High Court) The petitioner, a 65-year-old proprietor of Darsana Traders, challenged the NFAC’s order dismissing his appeal for AY 2015-16 on the ground of a 704-day delay. The delay was explained through medical certificates citing ill health, but the NFAC refused condonation &  dismissed the appeal without examining its merits. The petitioner then filed a rectification petition under section 154 seeking reconsideration of the condonation &  appeal dismissal. The High Court observed that since the rectification petition...