2018 (12) TMI 1396 - HC - Income Tax

Stay petition - Held that - We reckon the petitioner has exercised on time its statutory remedy of filing an appeal. It appears that it has also filed a stay petition. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petition. Therefore, dispose of the writ petition directing the respondent authority to defer coercive steps until the 4th respondent considers the stay petition. Also hope that the 4th respondent will dispose of the stay petition expeditiously.

Summary

The Kerala High Court ruled in favor of the petitioner, a Co-Operative Society, questioning orders and a demand notice. The court directed the respondent authority to defer coercive steps until the appellate authority considers the stay petition, emphasizing procedural fairness.