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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Stay of recovery - ground for stay - Tribunal should have borne ...


Tribunal Must Ensure Prima Facie Case and Irreparable Hardship for Interim Stay in Income Tax Recovery Cases.

August 1, 2019

Case Laws     Income Tax     HC

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 balance of convenience should have been in his favour; and if stay is not granted in favour of the assessee, he will be put to irreparable hardship - these are mandatorily required to be addressed, while granting stay

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