First appellate authority, namely; DCIT (Appeals) or CIT ...
Appellate Authorities Can Stay Tax Recovery During Appeals u/s 246/246A of Income Tax Act.
January 17, 2012
Case Laws Income Tax HC
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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