https://www.taxtmi.com/caselaws?id=447671 The HC of Kerala addressed a writ petition concerning coercive proceedings and jurisdictional issues related to a best judgment assessment under the Income Tax Act. The petitioner, who failed to file a tax return for the 2017-18 assessment year, faced a tax demand and penalty. The HC, recognizing its limitations under Article 226, directed the appellate authority to decide on the petitioner's pending stay application within two months. The writ petition was disposed of, emphasizing the appellate authority's responsibility to resolve the stay application promptly and in accordance with the law. en-us Wed, 20 Dec 2023 00:00:00 +0530 Tue, 02 Jan 2024 09:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447671 The HC of Kerala addressed a writ petition concerning coercive proceedings and jurisdictional issues related to a best judgment assessment under the Income Tax Act. The petitioner, who failed to file a tax return for the 2017-18 assessment year, faced a tax demand and penalty. The HC, recognizing its limitations under Article 226, directed the appellate authority to decide on the petitioner's pending stay application within two months. The writ petition was disposed of, emphasizing the appellate authority's responsibility to resolve the stay application promptly and in accordance with the law. Case-Laws Income Tax Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447671