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Income Tax - Highlights / Catch Notes

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Stay of Recovery proceedings - Prayer quashing 226(3) notice - ...


Court Denies Request to Quash 226(3) Notice; Advises Petitioner to Seek Interim Protection During Appeal Process.

May 12, 2021

Case Laws     Income Tax     HC

Stay of Recovery proceedings - Prayer quashing 226(3) notice - The prayer sought for by the petitioner, for a certiorarified mandamus quashing 226(3) notice, is thus not liable to be granted. Had an application for stay been filed, one could have considered the disposal of that application pending appeal. However, that has also not been done. Thus, the petitioner, at this juncture, can only be permitted to seek appropriate interim protection from the appellate/administrative authorities, pending appeal. - HC

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