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2017 (9) TMI 1750 - HC - Income TaxExtension of stay of collection of taxes beyond 365 days - Held that:- A stay will not stand automatically vacated under the third proviso to subsection (2A) of Section 254, unless the Tribunal records a finding that the Assessee was responsible for the procrastination of the hearing of the appeal. Whether the Tribunal was justified in keeping the appeals pending for more than one year and extending the stay from time to time? - Held that:- It is actually more of a grievance of the department than a real substantial question of law. The grievance of the department is that despite the department’s persuasion, the Tribunal did not take up the appeal for disposal and kept on extending the stay from time to time. Therefore, more than addressing the question of law it is necessary to address the grievance of the appellant/ revenue. The only manner in which the grievance of the appellant could be addressed is to issue appropriate directions.
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