2018 (4) TMI 1676

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ourned and is now fixed for hearing on 01.05.2018. Considering the contention of both the parties, we find that that there is no delay attributable on the part of the assessee. Hence, in the facts and circumstances of the case, the outstanding demand is further stayed for a period of six months or till the disposal of the appeal, whichever is earlier, the conditions imposed in earlier order(s) wil .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s further submitted that the tax demand is arising on account of addition under section 80IC. The learned AR further submitted that in case the assessee is allowed deduction u/s. 80IC, no demand would survive against the assessee. 2. The learned DR, on the other hand, fairly submitted that the main demand is due to disallowance of deduction u/s. 80IC 3. We have considered the submission of b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X