Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2012 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (4) TMI 285 - ALLAHABAD HIGH COURTPetition for stay of total demand – Dispute about TDS u/s 194C or 194I - assessee contended that direction for depositing 30% of total demand is unjustified when CIT(A) opined it to be fit case for stay of the total demand – Held that:- Apex court in case of M/s Pennar Industries Ltd. vs. State of Andhra Pradesh held that it is true that on merely establishing a prima facie case, interim order of protection should not be passed. However, if it appears that the demand raised has no leg to stand, it would be undesirable to require the assessee to pay full or substantive part of the demand. Therefore, in view of aforesaid order of CIT(A) is set aside and appellate authority is directed to decide the appeal finally on merits. Demand is kept in abeyance during pendency of appeal. However, the petitioner shall furnish security to tune of 30% of the total demand within ten days.
|