Stay of demand - the discretion to be exercised u/s 220(6) is to ...

High Court sets aside orders due to improper discretion in stay of demand u/s 220(6) of Income Tax Act.

May 9, 2023

Case Laws Income Tax HC

Stay of demand - the discretion to be exercised u/s 220(6) is to be exercised in a fair and judicious manner and in accordance with the principles laid down by us in preceding paragraphs. Admittedly, in the present case, neither the Assessing Authority nor the Reviewing Authority has exercised its discretion in a judicial manner and, hence, orders passed by the said authorities are liable to be set aside. - HC

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Stay of demand - the discretion to be exercised u/s 220(6) is to ...

High Court sets aside orders due to improper discretion in stay of demand u/s 220(6) of Income Tax Act.

May 9, 2023

Case Laws Income Tax HC

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