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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Stay of demand - directed to deposit 20% of demand as ...


Court Quashes Orders for Reconsideration: Authority Must Address Parties' Contentions on 20% Tax Deposit Stay Requirement.

April 30, 2019

Case Laws     Income Tax     HC

Stay of demand - directed to deposit 20% of demand as precondition for grant of stay - The authority has to deal with the contentions raised by the parties so as to disclose the application of mind by the authority - reasons are required to be given as reasons now are considered to be one of the pillar of the principles of natural justice - orders are quashed for reconsideration

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