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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Stay of demand - if the assessee makes a request to grant an ...

Income Tax

August 13, 2019

Stay of demand - if the assessee makes a request to grant an absolute stay, the ITAT has to apply its mind to all the possible avenues that are available for the dispensation of justice and If absolute stay is not possible, parameters of conditional stay has to be examined and an appropriate decision has to be taken in the circumstances of the case - a cryptic order passed by the ITAT without assigning valid reasons is not sustainable

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