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2020 (9) TMI 201 - HC - Income TaxStay of demand - requiring the petitioner to deposit 20% of the demand while disposing of his application filed under Section 220(6) - HELD THAT:- In the present case, upon a perusal of both the orders of demand we find that they are non-speaking - A detailed application was given under section 220(6) of the Act elaborating all the reasons on the basis of which a complete stay order was being sought but the authorities without dealing with any of the grounds has passed a completely non-speaking order in violation of the Instructions and the Guidelines issued by the Department. We allow this petition setting aside both the orders and directing the Assessing Authority (respondent No.1) to pass a fresh order in accordance with law taking into consideration the observations made above and the applicable Guidelines within a period of 15 days from the date of communication of this order.
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