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2015 (9) TMI 1415 - HC - Income TaxDemand notice for demand - stay petition - whether the Commissioner has got no power to pass any stay order ? - Held that:- The said contention is not sustainable, when the Appellate Commissioner has got power to modify or set aside or pass any order regarding the demand, that goes without saying that the said Officer without closing the matter has got ample power or incidental power to quash any order, pending disposal of the appeal. In view of that, the impugned demand notice for demand passed by the second respondent/Assessment Officer is set aside and the first respondent/Commissioner of Income Tax is directed to pass order in the stay petition, within a period of four weeks from the date of receipt of a copy of this order.
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