Case Law Details
Case Name : Nishith Madanlal Desai. Vs. Commissioner of Income Tax (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Nishith Madanlal Desai vs. CIT (Bombay High Court)
It was held that The power which is vested in the Assessing Officer under Section 220(6) and for that matter that which is conferred upon the CIT (Appeals) to grant a stay of demand is a judicial power. It is necessary for both the Assessing Officer as well as the Appellate Authorities constituted under the Income Tax Act, 1961, to have due regard to the fact that their function is not merely to act as tax gatherers, but equally as quasi judicial authorities, they owe a duty of fairness to the assessee.
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