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2025 Supreme(Online)(Ker) 56917

IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
GURUSANNIDI REPRESENTED BY PRESIDENT PRADEEPAN.T – Appellant
Versus
INCOME TAX OFFICER, EXEMPTION WARD: CHOVA P.O., KANNUR – Respondent
WP(C) NO.37917 OF 2025

Advocates:
For the Appellants/Petitioners: Shri.P.RAGHUNATHAN, SRI.PREMJIT NAGENDRAN, SHRI.RISHAL.K, SMT.M.SHYLAJA
For the Respondents: SHRI.P.R.AJITH KUMAR, SC

Income Tax recovery proceedings cannot proceed while an appeal is pending.

Headnote:The petitioner, an assessee under the Income Tax Act, challenged the recovery proceedings pending appeal. The court noted that the appeal was already heard and determined that recovery should be stayed until finalization of the appeal. It directed the appellate authority to expedite the appeal process. The final outcome directed the respondents to keep recovery proceedings in abeyance until the appeal is resolved.

JUDGMENT

The petitioner is an assessee under the Income Tax Act and being aggrieved by Ext.P2 assessment order, an appeal has been submitted, which is now pending before the 3^rd respondent. It is pointed out that the appeal is already heard on two occasions, i.e., on 30.05.2024 and 11.07.2025. However, now the petitioner is aggrieved by the recovery proceedings that are being pursued, pending consideration of the said appeal, as evidenced by Ext.P9.

After hearing the learned counsel for the petitioner and the learned standing counsel for the respondents, I am of the view that, since hearing on the appeal is already commenced, it is only proper that the recovery proceedings be kept in abeyance till the appeal is disposed of. Accordingly, this writ petition is disposed of directing the appellate authority to dispose of the appeal as expeditiously as possible and the respondents are further directed to keep the recovery proceedings based on Ext.P2 assessment order pending until the appeal is disposed of.

Sd/-

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