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2014 (11) TMI 297 - HC - Income TaxStay petition u/s 220(6) – Prima facie case to grant stay or not – Held that:- When the assessee has filed appeals before the appellate authority and filed the stay petition raising several contentions and when there is a statutory provision for filing a stay petition u/s 220(6) of the Act, the appellate authority is expected to consider the stay petition and pass a reasoned order after hearing the parties – assessee has specifically sought for an opportunity of personal hearing - revenue is not justified in calling upon the petitioner to pay the demand for various assessment years – thus, the order dated 31.3.2014 and 08.10.2014 set aside and the revenue is directed to consider stay petition u/s 220(6) – Stay granted.
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