Stay of demand - recovery notice during the pendency of the stay ...

Court Intervention Needed: Premature Recovery Notice Violates Instruction No.1914 During Stay Application Pendency.

June 4, 2019

Case Laws Income Tax HC

Stay of demand - recovery notice during the pendency of the stay applications - Instruction No.1914 dated 02.12.1993 of the Board would make it clear that the stay petition filed with the AO must be disposed of within two weeks of the filing of petition by the taxpayer - recovery notice is obviously contrary to the Instructions and the Office Memorandum issued by the Board - calls for interference by this Court

View Source

← Previous Next →

Stay of demand - recovery notice during the pendency of the stay ...

Court Intervention Needed: Premature Recovery Notice Violates Instruction No.1914 During Stay Application Pendency.

June 4, 2019

Case Laws Income Tax HC

You may also like:

The High Court dismissed the writ petition challenging the show cause notice issued for wrongful availment of input tax credit by the petitioners. The Court held that...

Exemption from Pre-deposit - The petitioner argued that their request for exemption from pre-deposit was wrongly rejected, and they challenged the jurisdiction of...

The High Court addressed a business re-organization issue regarding processing a Revised Return u/s 170-A. The petitioner's assessment shifted from Kanpur to Delhi,...

Petitioner availed alternate remedy of filing substantive appeal against assessment order and notices issued u/ss 148A and 148 of the Act. Court held that if assessment...

Levy of service tax - Works contract services - demand on the basis of 26AS statements - it is found that the show cause notice was issued in violation of instruction...

The issue pertains to the taxability of notice pay or amounts recovered by employers from employees upon premature resignation. The department contended that such...

Reassessment action initiated based on Section 148 notice and subsequent Section 148A(b) notice violated the First Proviso to Section 149(1) and was barred by the...

The Orissa High Court considered a case involving inordinate delay in adjudicating a show cause notice issued in 2008 related to a dispute from 2004-05. The court held...

Instruction on applications for IEC / modification in IEC - Trade Notice

The court held that the notices issued u/s 133(6) and the subsequent notice u/s 148 of the Income Tax Act were invalid. The petitioner had filed a reply to the notice...

Validity of provisional attachment order challenged - petitioner lawful owner of property - no notice issued violating natural justice principles - duty on Adjudicating...

Settlement in a cheque dishonor case u/s 138 NI Act recorded by the court after satisfying its voluntariness is legally binding. Upon breach, the court must initiate...

Challenging the validity of show cause notice (SCN) - Recovery of Swachh Bharat Cess - service provided by the petitioner by putting in rail linings - The High Court...

The High Court held that for a valid reassessment notice u/s 148 of the Income Tax Act, the Revenue must comply with Section 151A, which mandates the issuance of such...

The High Court found that the authorities had violated the principles of natural justice by cancelling the petitioner's registration without providing an opportunity for...

Quick Updates: