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A.O Zeal to protect interest of revenue has to be tempered with rules of fair play
Case Law Details
- Case Name
- Addl. Commissioner Of Income Tax And Anr. Vs Sony Mobile Communications (India) Pvt.Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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CA Prarthana Jalan
Hon’ble Delhi High Court has passed a judgement in the case of SONY INDIA PVT. LTD where stay application of the assessee was rejected in one day by observing as under:-
“Having said that this is a case in which technically no fault could be found with the assessing officer, we feel that there was an element of impropriety in his action in issuing the garnishee order under section 226(3) on 17.2.2014, the very day on which he rejected the stay application filed by the petitioner under section 220(3). It is expected of him, having rejected the stay application, to...
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