Department bound by clarification issued by Apex Court in case of LG Electronics

Manish Lakhotia Vs Income Tax Officer (Calcutta High Court)

The petitioner is aggrieved by the order dated 7th February, 2023 passed by the Assessing Officer directing the petitioner to pay 20% of the tax demand and then file stay petition for granting stay on tax demand.

The petitioner submits that the petitioner filed an application under Section 246 of the Income Tax Act, 1961 annexed all the documents in support of his prayer. The Assessing Officer, without considering the relevant documents passed an absol

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