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Income Tax - Highlights / Catch Notes

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Validity of Notice of demand while stay order is in operation - ...


Interim Stay Order Doesn't Block Authorities from Reiterating Position; March 2020 Notice Not a Violation.

October 6, 2021

Case Laws     Income Tax     HC

Validity of Notice of demand while stay order is in operation - differnt periods - This Court had taken only a prima facie view and passed an interim order of stay. That will not tie the hands of the authority in reiterating their stand in the rectification proceedings. - The issuance of notice of demand on 23.03.2020 has nothing to do with the interim order granted by this Court. There is no violation of the order passed by this Court, let alone willful violation - HC

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