On appeal against the order of single judge the Court held that the court had rightly dismissed the writ petition, giving liberty to the assessee to file a statutory appeal. The time granted to file the statutory appeal was extended. Till orders were passed on the stay application or the appeal no coercive steps should be taken against the assessee pursuant to the assessment order.(AY. 2016-17)
Shaju Pachelil Pathrose.v. NEAC (2025) 478 ITR 490 (Ker)(HC) Editorial :Decision of single judge in Shaju Pachelil Pathrose.v. NEAC (2025) 483 ITR 218 (Ker)(HC), affirmed.
S. 147 : Reassessment-Notice-Failure to respond notices-Natural justice is not violated-Division bench held that the Single judge right in relegating assessee to remedy of statutory appeal Extension of time granted to file appeal before appellate authority-Stay of coercive proceedings until outcome of order in statutory appeal.[S. 148, 246A, Art. 226]
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