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Recovery Stayed in High-Pitched Assessment Pending Section 220(6) Appeal: Calcutta HC
Case Law Details
- Case Name
- Great Barter Private Limited Vs ACIT (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Great Barter Private Limited Vs ACIT (Calcutta High Court)
The Calcutta High Court disposed of two intra-court appeals arising from a common order dismissing writ petitions challenging an Assessing Officer’s order passed on an application under Section 220(6) of the Income-tax Act. The Assessing Officer had directed the assessee to deposit 20% of the tax demand as a condition for grant of stay of recovery pending disposal of the statutory appeal. Before examining the merits, the Court condoned the delay of 469 days in filing the appeals after finding the reasons stated i...
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