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Income Tax - Highlights / Catch Notes

Home Highlights March 2013 Year 2013 This

It is the cardinal principle that the power of stay is not ...


Stay of Proceedings Requires Strong Case and Balance of Convenience, Not Routine Action. Authority to Evaluate Factors.

March 28, 2013

Case Laws     Income Tax     HC

It is the cardinal principle that the power of stay is not ordinarily to be exercised in a routine way or as a matter of course - Only when a strong prima-facie case is made out and when there is balance of convenience, the AA will consider whether or not to grant stay of the recovery proceedings - HC

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