Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Stay of demand - attachment orders - Taking coercive proceedings ...


Coercive Tax Recovery Actions Barred While Stay Application u/s 220(6) Is Pending Resolution.

July 26, 2016

Case Laws     Income Tax     HC

Stay of demand - attachment orders - Taking coercive proceedings when an application for stay under Section 220(6) of the Act is pending would make the Section redundant. The Revenue is free to take action for recovery only after disposal of the application for stay adverse to the assessee. - HC

View Source

 


 

You may also like:

  1. HC addressed a dispute regarding surcharge and purchase tax recovery. The court found inherent inconsistency in the State's argument - if surcharge differs from tax,...

  2. Attachment of bank accounts - Recovery of outstanding tax demands - Petition for stay of taxes - Applications under Section 154 are pending - recovery proceedings along...

  3. Application u/s 220(6) for stay of unreasonably high-pitched and that enforcement of recovery of the demand - applicant directed to deposit 10% of the demand.

  4. Requirement of 20% Deposit of Disputed Demand for Considering Stay Application - The High court clarified that the OMs do not mandate a 20% deposit as a precondition for...

  5. Attachment of bank account - any action to recover taxes adopting coercive means is not permissible till the petitioner's application for stay under Section 220(6) of...

  6. Application u/s 11(6) of Arbitration and Conciliation Act, 1996 maintainable only with court's liberty upon withdrawal of previous application. Principles of Order 23...

  7. Stay of recovery of dues, pending the appeal - When substantial rights of parties are involved, it is not open to the 1st respondent to (i) mention wrong facts while...

  8. Stay of demand - exercise of discretion - when section 220(6) confers discretion upon AO while considering an application, it has to be exercised in a reasonable and...

  9. Suo motu adjustment of excess service tax paid – Rule 6(4A) - stay granted.

  10. HC granted interim stay on tax demand following appeal disposal, acknowledging non-operational status of Appellate Tribunal. Initial two-week unconditional stay granted,...

  11. HC dismissed petitioner's writ challenging assessment order u/s 147 r/w 144B, holding petitioner failed to make out case for interference. Petitioner filed appeal before...

  12. Action for recovery of penalty, pending Appeals/Reviews

  13. Powers of the High Courts in staying the investigations or directing not to take coercive action against the accused pending petitions u/s 482 of Cr.PC - The Supreme...

  14. Stay of demand - pre-deposit of 20% of the demand - This proceedings issued by the assessing authority is in tune with Section 220(6) of the Act. Therefore, the...

  15. The circular issued by the Central Board of Excise and Customs on January 1, 2013, instructs department officers to initiate recovery proceedings on confirmed demands...

 

Quick Updates:Latest Updates