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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Refusal to stay the collection of demand - Asst. CIT directed ...


Prl. CIT to Review Tax Demand Order After Failing to Assess Excessiveness and Hardship in Initial Evaluation.

March 20, 2017

Case Laws     Income Tax     HC

Refusal to stay the collection of demand - Asst. CIT directed the petitioner to deposit 15% of the disputed demand - Prl. CIT confirmed the order - it has failed to consider the issue whether the assessment orders suffers from being "unreasonably highpitched", or whether "any genuine hardship would be caused to the assessee" - Prl. CIT directed to review the order - Tri

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