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

Case Laws Income Tax

August 1, 2019

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

View Source

← Previous Next →

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

Case Laws Income Tax

August 1, 2019

You may also like:

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...

Validity of conditional interim order - stay of recovery proceedings - The petitioner, being a Public Sector Company cannot be imposed with such onerous condition for...

Petition filed under Article 226 challenging non-constitution of Tribunal and seeking stay on recovery of tax. State authorities acknowledged non-constitution and issued...

Recovery of service tax - Recovery before adjudication of upon the matter and fixed the quantum of service tax - the recovery which is being made that smacks with...

Power to grant stay u/s 254(2A) of the Act – Stay to be granted beyond 365 days – Section 254(2A) does not prohibit/bar the High Court from issuing appropriate...

Stay of demand - if the assessee makes a request to grant an absolute stay, the ITAT has to apply its mind to all the possible avenues that are available for the...

Guidelines clarify recovery proceedings in cases where first appeal is disposed but taxpayer cannot file further appeal due to non-operation of Appellate Tribunal....

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...

Stay of demand - condition precedent for the grant of stay of the demand - Out of three Assessment Years, for AY 2012-13, as stated above, the petitioner has made an...

Stay on recovery - Encashment of Bank Guarantee - Import of High Density Polyethylene (HDPE) - addition of carbon black - stay granted.

Extension of stay granted - Waiver of pre deposit and stay of recovery are two different aspects - order of waiver is not subject to the provisions of Section 35C(2A) - AT

Circular provides guidelines for recovery of outstanding dues when first appeal is disposed of before Appellate Tribunal becomes operational. Taxpayers unable to file...

Validity of reopening of assessment - Approval of PCIT u/s 151 - The Tribunal acknowledged the Assessee's argument regarding the mechanical approval granted by the PCIT....

Stay of demand - recovery proceedings - pre-condition for grant of stay of recovery - the actual tax to be demanded, ranging from 0% to 100%, would depend upon the...

Power of tribunal to extend the stay beyond the period of 365 days - Once the proviso to Section 35C(2A) of the Act has been omitted, the embargo upon the Tribunal to...

Quick Updates: