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2025 Supreme(Online)(Ker) 53505

IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
SMU AGENCY – Appellant
Versus
ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT – Respondent
WP(C) NO. 44677 OF 2025



Advocates:
For the Appellants/Petitioners: SHRI.PADMANATHAN K.V., SRI.R.SREEJITH
For the Respondents: SHRI.P.R.AJITH KUMAR

The court mandates that recovery proceedings are paused pending the determination of a stay petition related to an appeal under the Income Tax Act.

Headnote:The Income Tax Act governs the proceedings in this matter, where the petitioner filed an appeal against an assessment order. The court concluded that the 2nd respondent must address the stay petition and issue a decision within two months, while suspending the recovery proceedings during this time. The pivotal question was the status of recovery pending the appeal resolution, and the court determined it necessary to pause recovery actions pending the stay petition's outcome.

Table of Content
1. petitioner's grievance regarding assessment order and stay petition. (Para 1 , 2)
2. court orders resolution of stay petition within two months. (Para 3)

J U D G M E N T

The petitioner, who is an assessee under the Income Tax Act , has filed Ext.P2 appeal being aggrieved by Ext.P1 assessment order pertaining to the assessment year 2019- 2020. Along with Ext.P2, Ext.P3 stay petition was also submitted.

2. Grievance of the petitioner is with regard to the recovery that is being pursued by the respondents, pending consideration of the appeal and the stay petition. This writ petition is submitted in such circumstances.

3. After hearing the learned counsel for the petitioner and the learned standing counsel for the respondents, I am inclined to dispose of this writ petition.

Accordingly, it is ordered that the 2nd respondent shall take up Ext.P3 stay petition and pass appropriate orders thereon within a period of two months from the date of receipt of this judgment. Until such a decision is taken, the recovery proceedings pursuant to Ext.P1 shall be kept in abeyance.

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