Kerala HC directs Expeditious Consideration of Delay Condonation and Stay Petition in Income Tax Appeal, Halts Recovery Proceedings

The High Court of Kerala directed swift consideration of delay condonation and a stay petition in an income tax appeal, effectively suspending recovery proceedings. The petitioner contested an assessment order for the assessment year 2018-2019 before filing an appeal under Section 246A of the Income Tax Act. \r

Acknowledging the statutory nature of the appeal, the court instructed the respondent to promptly decide on the delay condonation application. Justice Murali Purushothaman mandated completion of the process within two months from receipt of the judgment copy. \r

Pending the outcome of the appeal process, the court ordered a cessation of all recovery actions based on the assessment order and demand notice.