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2013 (7) TMI 700 - HC - Income TaxStay application - Opportunity for personal hearing not given - Held that:- proposition of law is that the second respondent while examining an application for stay under section 220(6) of Income Tax Act, 1961 is required to pass a speaking order and if personal hearing is sought for, the same has to be extended - Assessee in the application for stay has sought for personal hearing which undisputedly has not been afforded by second respondent. Therefore matter has to be remitted back to second respondent for adjudication afresh on this issue - Decided in favour of assessee.
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