Case Law Details
Seven Seas Hospitality Private Limited Vs PCIT (Delhi High Court)
In the present case, the impugned orders are non-reasoned orders inasmuch as dept have not considered the submissions of the Petitioner in the stay applications and thus, the discretion vested in department has not been exercised judiciously. Further, neither the Assessing Officer nor the PCIT have considered the three basic principles i.e. the prima facie case, balance of convenience and irreparable injury while deciding the stay application.
Consequently, the impugned orders and notices are set aside and the matter is remanded back to the PCIT for fresh adjudication on the applications for stay. However, before deciding the stay applications, the PCIT shall grant a personal hearing to the authorised representative of the Petitioner. After grant of personal hearing, the PCIT shall pass a reasoned order in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
C.M.No.20624/2022
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