Case Law Details
Rifle Factory Co-operative Society Ltd Vs ACIT (Calcutta High Court)
Whether demand in pursuance of order of assessment can be pursued without disposing off the petition for stay of demand.
The Single Bench of Calcutta High Court in this case was dealing with a situation where without disposing off the petition for stay of demand, the assessee was issued a letter for payment of outstanding demand. The high court noted that the appeal and stay petition filed by the appellant had not been heard and on the top of it, the order which was passed for payment of outstanding demand was against violation of principles of natural justice and was a cryptic a order without dealing with the stay petition.
In the light of this, the order calling for payment of outstanding demand was quashed and set aside for passing a fresh order after adequate opportunity.
This judgement will be helpful in all cases where the demand has been raised and the stay petition is not being disposed off.
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