Kerala HC: Order to Hold off Implementing the Final Appeal Until Further Notice Under IT Act

Under the Income Tax Act, 1961 the Kerala High Court asked to stay proceedings till the passing of the final order of appeal. Under the Income Tax Act, the applicant already filed an appeal against the revision order.

The petitioner’s assessment, Pallathukadavil Ibrahimkutty Abdul Kabeer was completed for the year 2018-19 by order on 15.03.2021. Under Section 263 of the Income Tax Act the Principal Commissioner of Income Tax issued an order finding that the order of assessment was incorrect and prejudicial to the revenue and thus, set aside the assessment order and asked the Assessing Officer to complete the assessment de-novo.

An appeal is been filed by the applicant against the order. As per the petitioner, the petition was heard dated 09.02.2024. It is submitted that pending the passing of final orders on the petition, the applicant has been furnished with a tax notice. Requesting that further proceedings may be kept in suspension till the final orders are issued on petition.

The writ petition is been disposed of by Justice Gopinath P mandating that since the appeal has already been finally heard and orders are awaited, additional proceedings shall be kept in suspension till final orders are passed on appeal.