The court determined procedural timelines for resolving appeals and stay petitions, emphasizing the need to maintain the status quo on recovery actions during ongoing assessments.

JUDGMENT

The petitioner, who is an assessee under the Income Tax Act , has filed Exts.P3 and P7 appeals being aggrieved by Exts.P1 and P5 assessment orders pertaining to the assessment years 2019-2020 and 2020-2021. Along with Exts.P3 and P7 appeals, Exts.P4 and P8 stay petitions were also submitted. Along with Ext.P7 appeal a delay condonation 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 appeals and the stay petitions. 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.

4. Accordingly, it is ordered that the 2^nd respondent shall take up the delay condonation application filed with Ext.P7 at first and appropriate orders thereon shall be passed within a period of two months from the date of receipt of a copy of this judgment after hearing the petitioner. In the event of the delay being condoned, the 2^nd respondent shall take up Ext.P8 stay petition and appropriate orders in accordance with law shall be passed after hearing the petitioner, within a period of one month from the date of condonation of delay. As regards Ext.P3 appeal, the 2^nd respondent shall take up Ext.P4 stay petition and appropriate orders thereon shall be passed, within a period of three months from the date of receipt of a copy of this judgment. Until such a decision is taken, the recovery proceedings pursuant to Exts.P1 and P5 shall be kept in abeyance.