ANITHA LENIN vs UNION OF INDIA - 2026 Supreme(Online)(Ker) 28532

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2026 Supreme(Online)(Ker) 28532

IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
ANITHA LENIN – Appellant
Versus
UNION OF INDIA – Respondent
WP(C) NO. 14298 OF 2026

Important Points

Court stays recovery proceedings pending decision on assessee's stay petition in income tax appeal.

Subject

Taxation - Income Tax

Act Referred

Income Tax Act, 1965: S.271 AAC(1), S.270A

Headnote

Under the Income Tax Act, 1965, the assessee filed an appeal (Ext.P7) against the assessment order (Ext.P2) for AY 2018-2019, accompanied by a stay petition (Ext.P8). The court found recovery proceedings inappropriate pending appeal consideration. Issues framed concern stay on recovery during appeal process. Ratio decidendi directs expeditious disposal of stay petition. The writ petition is disposed directing the appellate authority to decide the stay petition within two months, staying recovery proceedings until then.

Advocates:
For the Appellants/Petitioners: SMT.MARY BENJEMIN, SMT.VAISHNAVI SURESH
For the Respondents: CHRISTOPHER ABRAHAM, ADDITIONAL STANDING COUNSEL, INCOME TAX DEPARTMENT, SHRI.P.SREEKUMAR, ASGI, SHRI.JOSE JOSEPH, SC, SHRI.P.R.AJITHKUMAR, SC

Table of Content
1. assessee challenges assessment via appeal and stay petition amid recovery. (Para 1 , 2)
2. court directs stay petition disposal and suspends recovery. (Para 3 , 4)

JUDGMENT

The petitioner, who is an assessee under the Income Tax Act, 1965 , has filed Ext.P7 appeal being aggrieved by Ext.P2 assessment order pertaining to the assessment year 2018-2019.

Along with Ext.P8, 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.

4. Accordingly, it is ordered that the 4th 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 Exts.P2, P3, P4, P5 and P6 shall be kept in abeyance.