Top Stories Kerala HC directs to Defer Income Tax Recovery till Disposal of Stay Petition before CIT(A) [Read Order] Pendency of Stay Petition allows Assessee to defer Income Tax Recovery By Manu Sharma – On March 10, 2024 2:15 pm – 2 mins read A Single Bench of the Kerala High Court has directed that amounts adjudicated as due from the petitioner shall not be recovered till a decision is taken on stay petition before the Commissioner of Income Tax (Appeals) [CIT(A)].

The petitioner stated that they had suffered the Ext.P1 order of assessment under the provisions of the Income Tax Act, 1961. They mentioned filing the Ext.P2 appeal along with the Ext.P3 stay petition before the 2nd respondent, CIT(A).

The Petitioner was represented by advocates Harisankar V. Menon, Meera V. Menon, R. Sreejith, K. Krishna, Achyuth Menon, Parvathy Menon, and Padmanathan K.V. The respondent-revenue was represented by Government Pleader Jasmine M M. The sole relief sought was limited to that the proceedings for the recovery of amounts due under Ext.P1 might be deferred until a decision was taken on the stay petition by the first appellate authority. Taking into consideration the facts and circumstances of the case and recognizing the limited nature of relief sought by the petitioner, Justice Gopinath P directed that the amounts adjudicated as due from the petitioner in terms of the Ext.P1 order of assessment should not be recovered until a decision was made on the stay petition filed in the appeal, with notice to the petitioner.