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2024 Supreme(Online)(Ker) 88468
IN THE HIGH COURT OF KERALA AT ERNAKULAM
GOPINATH P, J
BIOWIN AGRO RESEARCH – Appellant
Versus
ASSESSMENT UNIT, NATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT – Respondent
WP(C) NO. 38650 OF 2024
For the Appellants/Petitioners: PADMANATHAN K.V., R.SREEJITH
For the Respondents: SRI.P.R.AJITHKUMAR, SRI.CHRISTOPHER ABRAHAM
The court mandates timely consideration of stay applications to ensure no undue recovery during pending appeals.
Headnote:Statute Analysis: Under the Income Tax Act, 1961, the petitioner challenges the assessment order for the year 2022-23. Facts of the Case: The petitioner filed an appeal and a stay application before the Income Tax department.
Findings of Court:
The court ordered the respondent to consider the stay application within two months.
Issues: The primary question is whether to grant a stay on recovery proceedings while the stay application is pending.
Ratio Decidendi: The court emphasized the need for timely consideration of the stay application and staying recovery until a decision is made.
Result: The court disposed of the writ petition directing the second respondent to act on the stay application within two months.
JUDGMENT Challenging Ext.P1 assessment order for the year 2022-23 under the provisions of the Income Tax Act, 1961 , the petitioner has filed an appeal (Ext.P2) before the 2nd respondent along with Ext.P3 application for stay. The only relief is sought for a direction to the 2nd respondent to consider and pass orders on Ext.P3 and to stay any proceedings for recovery of any amount determined under Ext.P1 till such time as orders are passed on the stay application.
2. Having regard to the facts and circumstances of the case, this writ petition will stand disposed of directing the 2nd respondent before whom Ext.P3 application for stay is pending, to consider and pass orders on Ext.P3, after affording an opportunity of hearing to the petitioner, within a period of 2 months from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on Ext.P3, any demand pursuant to Ext.P1 shall be kept in abeyance.
