Court directed timely consideration of the stay petition and suspension of recovery proceedings pending appeal review.

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 2023-2024. 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 2^nd 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.

Sd/-

ZIYAD RAHMAN A.A.

JUDGE SM/06.12 APPENDIX OF WP(C) NO. 45978 OF 2025 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED

24.03.2025 PASSED BY THE 1ST RESPONDENT Exhibit P2 TRUE COPY OF THE FORM 35 DATED 07.04.2025 FILED BEFORE THE 2ND RESPONDENT Exhibit P3 TRUE COPY OF THE STAY PETITION DATED

07.04.2025 Exhibit P4 TRUE COPY OF THE COMMUNICATION DATED