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2018 (5) TMI 446 - HC - Income TaxOrders passed u/s 201(1)/201(1)(A)- two demand notices called upon the petitioners to pay the demands for the AY 2016-17 and 2017-18 consequent to the orders within a period of seven days. This without giving any reasons for curtailing the statutorily available period of 30 days in terms of Section 220 - Revenue objects to the petition being entertained as the impugned orders dated 7th February, 2018 are appeallable to the Commissioner of Income Tax (Appeals) Held that:- The petitioner would file the two Appeals to the Commissioner of Income Tax (Appeals) from the two orders dated 7th February, 2018 within a period of 2 weeks from today. The impugned orders dated 7th February, 2018 had been stayed by the order of this Court dated 15th February, 2018. Thus, the 30 days period to file an Appeal would not have expired. In any event, in case the petitioners do file Appeals within a period of 2 weeks from today, the Commissioner of Income Tax (Appeals) will entertain the same on merits.
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