2019 (8) TMI 937 - HC - Income Tax

Stay of recovery proceedings during the pendency of the appeal - HELD THAT - The writ petition is disposed of directing the Commissioner of Income Tax (Appeals)/ 2nd respondent to consider and dispose of the subject statutory appeal filed by the petitioner herein at the earliest taking note of the Full Bench decision reported in The Mavilayi Service Co-operative Bank Ltd, v. The Commissioner of Income Tax, Calicut 2019 (3) TMI 1580 - KERALA HIGH COURT and to keep in abeyance recovery proceedings and collection of tax assessed, pending disposal of such appeal.

Summary

The Kerala High Court directed the Commissioner of Income Tax to consider and dispose of the statutory appeal filed by the petitioner quickly, following a previous judgment, and to halt recovery proceedings and tax collection until the appeal is resolved.