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Deposit of 20% can be dispensed with without High Court order
Case Law Details
- Case Name
- Aranattukara Oriental Services Co-Operative Bank Ltd. (Kerala 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, Kerala High Court
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Aranattukara Oriental Services Co-Operative Bank Ltd. (Kerala High Court)
High Court by referring to one of the judgment of the Division Bench of HC states that it would not be necessary that the payment of 20% can be dispensed with only if there is an order of the high court. The AO or the appellate authority while exercising the power of appeal or stay of the assessment proceedings under section 226 of the Income Act 1961 are enjoined obligation to give regard and respect to the directions of the Hon’ble High Court. The judgment of the Full Bench followed by the Division Bench has an e...
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