The single bench of the Kerala High Court stayed the recovery proceedings against the assessee under the Income Tax Act, 1961 till the final decision on the appeal against Assessment Order. K P Pradeep, T T Biju, T Thasmi And M J Anoopa appeared for the petitioner. Sri  P R Ajith Kumar appeared as the respondent. The petitioner, Venugopalan Nair Kuttan Pillai suffered from an order of assessment under the provisions of the Income Tax Act, 1961. The petitioner has preferred an appeal along with the application for stay.

The only relief sought by the petitioner is that the demands under Ext.P1 may not be recovered pending consideration of the stay petition by the appellate authority. Justice Gopinath P disposed of the writ petition directing the 3rd respondent to consider and pass orders on an application for stay filed along with appeal, after affording an opportunity of hearing to the petitioner within three months The Court held that “till such time the orders are passed on stay application, any proceedings for recovery of the amount due under the assessment order shall remain suspended.