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Income Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Stay of demand - Addition u/s 68 - the Appellate Authority did ...

Income Tax

December 19, 2022

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 was made for such a decision in that regard. - We stay the recovery based upon the impugned demand notices. Notwithstanding the fact that we have passed an interim order today, we direct the Appellate Authority to decide the application under Rule 46A, which is pending before it - HC

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