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2013 (7) TMI 546 - HC - Income TaxCurtailing of time to pay recovery amount - Acc. to Section 220 petitioner was entitled to a period of thirty days to pay the sum, whereas the notice granted a shorter period of 15 days - Held that:- Respondent neither recorded reasons to believe that granting full period of 30 days would be detrimental to the Revenue, nor any previous approval of the Joint Commissioner for curtailing the period was taken - Mere discussion in a meeting of several high ranking tax officers chalking out certain action plan for timely recoveries would not satisfy such a requirement which must be observed individually - Decided in favour of assessee
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