Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Stay application - Scope of Office Memorandum F. No. 404/72/93- ...


CBDT Memorandum: Assessing Officers Must Decide Stay Applications Fairly and Consistently Per Modified Instructions.

May 6, 2017

Case Laws     Income Tax     HC

Stay application - Scope of Office Memorandum F. No. 404/72/93- ITCC issued by CBDT - Assessing Officer is required to take appropriate decision on the stay application, as per the modified instruction - HC

View Source

 


 

You may also like:

  1. Stay application - looking at the manner in which the petitioner has been dealt with by the AO in regard to its stay application, it would be in the interest of justice...

  2. Stay application - Since the stay application has been filed pending appeal and in light of Circulars issued by the Central Board of Direct Taxes (CBDT) directing the...

  3. Reopening of assessment u/s 147 - Assessing Officer to usurp the jurisdiction to reopen the assessment - The first Assessing Officer has made the reassessment after...

  4. Delay in filing of stay application - There is no time limit prescribed for filing of stay application - where the appeal is filed in time, stay application should be...

  5. Plaintiff contended defendants have no real prospect of successfully defending suit claim. Court held limitation issue raised by defendants requires further examination...

  6. Settlement applications filed between 01.02.2021 and 31.03.2021, prior to amendment of Section 245C(5) of the Act, are maintainable before the Interim Board for...

  7. Stay of recovery proceedings initiated under Section 226(3) - Political Party claiming exemption u/s 13A as appliable to Trusts, denied - The tribunal dismissed these...

  8. HC set aside the order requiring mandatory 20% deposit of disputed tax demand as precondition for stay application hearing. The court found this requirement violated...

  9. Validity of order passed u/s 144B - disregarding the stay granted by this court - In the assessment order, the Assessing Officer is referring to a letter stating that...

  10. The case pertains to the scope of limited scrutiny by the assessing officer regarding computation of capital gains u/s 45 and providing exemption u/s 54B of the Income...

  11. Power to condone the delay in filing of refund application - The prescription as found in Rule 47 specifically empowers the Assessing Officer to condone the delay in...

  12. Stay of demand - Addition u/s 68 - the Appellate Authority did not even deem it appropriate to decide the said application even when the Petitioner claims that a prayer...

  13. Validity of Reopening of assessment u/s 147 - reason to believe - Reply of the assessee through reproduced but the contents thereof are not even referred or analyzed...

  14. Tribunal held that Assessing Officer's disallowance of depreciation u/s 32 was incorrect as no specific asset was singled out for testing its individual usage. CIT(A)...

  15. Revision u/s 263 - bogus purchase - proof of nexus between the purchases and sales - once submission/reply filed by the assessee, pursuant to enquiry by the Assessing...

 

Quick Updates:Latest Updates