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 March 2019 Year 2019 This

Stay granted by AO in term of CBDT circular - Whether stay shall ...

Case Laws     Income Tax

March 28, 2019

Stay granted by AO in term of CBDT circular - Whether stay shall vacated automatically after six month in view of decision of Supreme Court in the case of Asian Resurfacing of Road Agency Pvt Ltd [2018 (7) TMI 924 - SUPREME COURT OF INDIA] - observation in civil and criminal litigation can be imported in quasi judicial proceedings - Issue under consideration before Bombay High Court

View Source

 


 

You may also like:

  1. Grant of registration u/s 12AA - non-disposal of application within a period of six months amounts to deemed grant of registration on the expiry period of six months...

  2. The High Court or Sessions Court should be reluctant to grant an interim stay on the operation of an order granting bail pending disposal of the cancellation application...

  3. The High Court set aside the order u/s 119(2)(b) of the Act, finding that the authority took a restrictive and conservative approach in not noticing the Central Board of...

  4. Stay petition - recovery proceedings - condition of deposit of 25% within a period of six months - CIT(A) directed to hear the appeal within a period of six months as...

  5. Denial of refund claim - the date of deposit i.e. 10/12/2008 shall be excluded and six months shall be reckoned from 11/12/2008 and therefore the appellant's refund...

  6. Stay petition before appellate authority - CBDT circular regarding stay of demand does not seem to bind the appellate authority, though it binds at the lower echelons.

  7. Stay of demand - attachments placed on the petitioner's bank accounts in relation to the outstanding demand - Department had already collected around 30% of the tax...

  8. 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...

  9. Validity of search and seizure - impugned SCN issued beyond the period of six months - The contention that the impugned show cause notice is liable to be set aside...

  10. CENVAT Credit - invoices beyond six months - Rule 4(7) of CCR, 2004 - the time restriction of six months would not apply to the invoices issued prior to 01/09/2014

  11. Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA - No refund (including interest) shall be granted and TDS / TCS will be deducted at...

  12. No time limit prescribed u/s 279(2) of Income Tax Act for filing compounding application. CBDT circular fixing 36-month limitation period held contrary to the Act and...

  13. The assessment u/s 153C mandates the recording of satisfaction by the Assessing Officer (AO) upon discovery of material likely to "have a bearing on the determination of...

  14. The High Court addressed the issue of whether the Tribunal could uphold the refund granted by the Commissioner, despite setting aside the cost recovery charges demand....

  15. This is an order from the Income Tax Appellate Tribunal (ITAT) regarding the rejection of final registration u/s 80G(5)(iii) of the Income Tax Act. The key points are:...

 

Quick Updates:Latest Updates