In a recent case, the Kerala High Court stayed the recovery proceedings under the income tax assessment order till the final decision of the stay petition. The petitioner has preferred appeals along with stay petitions. Cherian Koshy, the petitioner has approached the court seeking a limited relief. The petitioner suffered an order of assessment and penalty under the provisions of the Income Tax Act, of 1961. The petitioner has preferred appeals along with stay petitions.

The only relief sought by the petitioner is that the demands in the assessment order may not be enforced till a decision is taken on stay petitions filed in appeals pending before the 4th respondent. A single bench of Justice Gopinath P disposed of the writ petition directing that till a decision is taken stay petitions pending before the 4th respondent in appeals, the demands in assessment order shall not be enforced. The 4th respondent shall endeavour to pass orders on the stay application within two months from the date of receipt of a certified copy of the judgment.