First appellate authority, namely; DCIT (Appeals) or CIT ...
Case Laws Income Tax
January 17, 2012
First appellate authority, namely; DCIT (Appeals) or CIT (Appeals) have inherent, implied and ancillary powers to grant stay against the recovery of disputed demand of tax while seized of the appeal filed before them in accordance with Section 246 or 246A of the Act. .... - HC
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