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Income Tax - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Stay of demand - Recovery of demand - In the present cases, the ...

Income Tax

November 30, 2022

Stay of demand - Recovery of demand - In the present cases, the impugned orders are non-reasoned orders. Neither the AO nor the Commissioner of Income Tax have either dealt with the contentions and submissions advanced by the petitioner nor has considered the three basic principles i.e. the prima facie case, balance of convenience and irreparable injury while deciding the stay application. - HC

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