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Stay of Demand- AO must consider prima facie case, Financial Stringency & Balance of Convenience
Case Law Details
- Case Name
- Smt. Saroja Vs ITO (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All High Courts, Madras High Court
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Smt. Saroja Vs ITO (Madras High Court)
The issue under consideration is the rejection of stay of demand by the assessing authority without offering an opportunity of heard is justified in law?
The petitioner sought a stay of recovery of tax pending appeal by way of a detailed stay application, wherein specifically an opportunity of hearing was sought for. The petitioner also appears to have canvassed the existence of prima facie case and financial hardship. The Assessing Authority however without even offering an opportunity of hearing has passed the non-speaking order of rejection of stay app...
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