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Income Tax - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Stay of recovery of demand - application of 'Trinity' principles ...

Income Tax

April 29, 2023

Stay of recovery of demand - application of 'Trinity' principles - first respondent is directed to pass fresh orders in the stay applications filed, keeping in mind the 'Trinity' principles laid down by this Court in the case of Queen Agencies and in the case of Kannammal. [2021 (4) TMI 609 - MADRAS HIGH COURT] - HC

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  2. Application u/s 220(6) for stay of unreasonably high-pitched and that enforcement of recovery of the demand - applicant directed to deposit 10% of the demand.

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