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If Prima facie demand raised has no leg to stand, it should be stayed fully
Case Law Details
- Case Name
- L.G.Electronics India Pvt. Ltd. Vs. The Commissioner Of Income-Tax And Others (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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If on a cursory glance it appears that the demand raised has no leg to stand, it would be undesirable to require the assessee to pay full or substantive part of the demand. From the perusal of materials brought on record, we are of the view that the Commissioner having himself expressed opinion in the order that there is enough strength in the plea of the assessee for stay of the demand, there was no occasion to direct for deposit of 30 percent.
Allahabad High Court
WRIT TAX No. – 367 of 2012
L.G.Electronics India Pvt. Ltd.
Vs.
The Commissioner Of Income-Tax And O...
