Case Law Details
Oyo Hotels And Homes Private Limited Vs DCIT/ACIT (Delhi High Court)
The grievance of the petitioner, which is also obvious, is that the Commissioner of Income Tax (CIT) has not dealt with its application, preferred before him, in respect of the order dated 01.02.2023 passed by the Assessing Officer (AO) under Section 220(6) of the Income Tax Act, 1961 [in short ‘the Act’].
The record shows, that the petitioner has preferred an application dated 01.02.2023 which, it appears, has not been disposed of by the CIT. In these circumstances, the CIT is directed to dispose of the application at the earliest, though not later than four weeks from the date of the receipt of a copy of the order passed today.
It is also made clear, that in case an order is passed by the CIT, which is adverse to the interests of the petitioner, the order of the CIT will not be given effect to, for a period of two weeks from the date when the order is received by the petitioner.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
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