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Filing stay application before the lower authorities is directory and mandatory for filing stay application before ITAT
Case Law Details
- Case Name
- DHL Express (India) P Ltd Vs The Addl Commr of Income Tax 10(1) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006- 07
- Courts
- All ITAT, ITAT Mumbai
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Filing stay application before the lower authorities is directory and not mandatory for filing stay application before the ITAT
In brief :- In the case of DHL Express (India) P Ltd. v. ACIT [SA No. 119/Mum/2010], dated 19 November, 2010, the Mumbai Income Tax Appellate Tribunal (“Tribunal”) has held that stay application arising out of the assessment order passed by the Assessing Officer (“AO”) in pursuance to the direction of the Dispute Resolution Panel (“DRP”) under section 144C of the Income-tax Act, 1961 (“the Act”), is maintainable before ...
