Stay of demand - Addition u/s 68 - the Appellate Authority did ...

Court Stays Recovery Process on Demand Notices; Appellate Authority Directed to Resolve Pending Application u/r 46A.

December 19, 2022

Case Laws Income Tax HC

Stay of demand - Addition u/s 68 - the Appellate Authority did not even deem it appropriate to decide the said application even when the Petitioner claims that a prayer was made for such a decision in that regard. - We stay the recovery based upon the impugned demand notices. Notwithstanding the fact that we have passed an interim order today, we direct the Appellate Authority to decide the application under Rule 46A, which is pending before it - HC

View Source

← Previous Next →

Stay of demand - Addition u/s 68 - the Appellate Authority did ...

Court Stays Recovery Process on Demand Notices; Appellate Authority Directed to Resolve Pending Application u/r 46A.

December 19, 2022

Case Laws Income Tax HC

You may also like:

HC granted temporary stay on tax demand arising from appellate order based on Finance Ministry Circular regarding recovery guidelines pending formation of GST Appellate...

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...

Stay of demand - payment of 20% of the outstanding demand - ITAT rejecting its application for stay on the recovery of demand during the pendency of appeal - The Delhi...

Stay petition before appellate authority - CBDT circular regarding stay of demand does not seem to bind the appellate authority, though it binds at the lower echelons.

Writ petition challenging assessment order u/s 147 dismissed. Court held that once assessee has availed alternate remedy of filing appeal, appellate authority bound by...

Appeal against order filed by Resolution Professional (RP) was disposed of. Resolution Plan submitted by Appellant was approved by Committee of Creditors (CoC) on...

Jurisdiction of the Adjudicating Authority (NCLT) to adjudicate upon a closure notice issued prior to the initiation of the Corporate Insolvency Resolution Process...

Stay of demand - The High Court acknowledged that the grant of stay is within discretionary jurisdiction, and it does not sit in appeal over such discretion. The Court...

HC granted interim stay on appellate GST demand order for two weeks, considering absence of constituted Appellate Tribunal and prima facie case established by petitioner....

The court held that the impugned order and consequential recovery notice were issued in violation of principles of natural justice as the petitioner was not afforded an...

Requirement of 20% Deposit of Disputed Demand for Considering Stay Application - The High court clarified that the OMs do not mandate a 20% deposit as a precondition for...

Validity of Notice of demand while stay order is in operation - differnt periods - This Court had taken only a prima facie view and passed an interim order of stay. That...

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...

The High Court held that the Revenue's decision to adjust the refund due to the petitioner for the assessment years 2008-09 and 2017-18 against the stayed demand for the...

The High Court considered a case involving professional misconduct u/s Clause (7) of the Chartered Accountants Act. The issue was the validity of the Appellate...

Quick Updates: