2023 (9) TMI 839 - CALCUTTA HIGH COURT

Condonation of delay u/s 119(2)(b) in filing Form- 10-IC read with Section 115BAA - application for stay of demand - HELD THAT:- This writ petition is disposed of by directing the Chairman, CBDT, to consider and dispose of the aforesaid application of the petitioner dated 6th December, 2022, in accordance with law and by passing a reasoned and speaking order after giving an opportunity of hearing to the petitioner or its authorised representatives, within a period of six weeks from the date of communication of this order.

AO concerned/respondent no.1 is directed to consider and dispose of the application of the petitioner dated 6th December, 2022, for stay of demand in question by passing a reasoned and speaking order in accordance with law after giving an opportunity of hearing to the petitioner or its authorised representatives, within a period of eight weeks from the date of communication of this order.