Wednesday, October 15, 2014

[aaykarbhavan] AO couldn’t deny stay of demand on non-compliance of certain conditions without considering merits of the case




 

AO couldn't deny stay of demand on non-compliance of certain conditions without considering merits of the case

October 15, 2014[2014] 49 taxmann.com 204 (Madras)
IT : Where assessee filed an application seeking stay of demand during course of appellate proceedings which was dismissed by Assessing Officer on ground that assessee had not fulfilled conditions stipulated in instructions of C.B.D.T., without observing as to under what circumstances, assessee had not made out a prima facie case, impugned order so passed deserved to be set aside
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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