Stay of recovery - unlike the cases u/s 35F of the Central ...

Case Laws Income Tax

July 9, 2013

Stay of recovery - unlike the cases u/s 35F of the Central Excise Act, a strong prima facie case is not the indicator nor would be a motivating factor or consideration in exercising the discretion u/s 220(6) - HC

View Source

← Previous Next →

Stay of recovery - unlike the cases u/s 35F of the Central ...

Case Laws Income Tax

July 9, 2013

You may also like:

Applicant sought regular bail in case involving recovery of commercial quantity of contraband under NDPS Act. Court considered factors like prima facie case, nature of...

The Income Tax Appellate Tribunal (ITAT) holds the power to grant stay of the operation of an order under challenge during its pendency, if non-granting of stay would...

Stay petition- recovery proceedings - lockdown due to COVID -19 - Given this situation, we are satisfied that this situation calls for our interference. In any case,...

IPR service - Transfer of rights - Since we have found a prima facie case on the ground that the transfer in this case cannot be considered as a temporary one, stay granted - AT

CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

Money Laundering/Conspiracy - proceeds of crime - The words “prima facie case” as such have not been defined under any provision of the Code. At different stages of a...

Stay of demand - recovery proceedings - pre-condition for grant of stay of recovery - the actual tax to be demanded, ranging from 0% to 100%, would depend upon the...

Stay of recovery - ground for stay - Tribunal should have borne in mind while granting an interim order is that the assessee should have made out a prima facie case; the...

Stay of demand - Recovery of demand - In the present cases, the impugned orders are non-reasoned orders. Neither the AO nor the Commissioner of Income Tax have either...

Stay petition - prima facie case - on objections being filed by the assessee, the AO disposed of the objections then in appeal the CIT(A) ought to have considered the...

The case pertains to the recovery of customs duty in the form of IGST forgone during imports under the advance authorization scheme from October 2017 to November 2018....

Fraudulent transactions - once credit is Prima facie taken on finished goods in the guise of scrap, fraudulent activity clearly surfaces, Prima facie case is in the...

Stay of demand for penalty u/s.271(1)(c) - quantum appeal pending - assessee prima-facie having fair chance of win - enforcement for recovery would cause serious loss...

Rejection of benefit of VCES, 2013 - recovery of Interest - The recovery notice in the absence of any adjudication order prima facie is without jurisdiction - interim stay granted.

Waiver of pre deposit - Section 35F - the order passed by the Tribunal did not indicate that, it has considered the materials to come to a prima facie conclusion. Hence,...

Quick Updates: