Notice Issued For Recovery Of Demand Invalid Unless Stay Petition decided by AO With Speaking Order

Legend Steel Pvt. Limited Vs Union of India and others (Orissa High Court)

GIST :-

4. We are not inclined to grant adjournment. This is because it will appear from impugned letter that the ITO was uncertain on whether stay application had been filed elsewhere, that is before appellate authority. That means, the stay application made before the AO was not considered for order being made under sub-section (6) of section 220. We quote below relevant sentence from impugned letter. “If you have applied for stay of above-

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