Case Law Details
Case Name : Aarti Sponge & Power Ltd. Vs ACIT-2(1) (Chhattisgarh High Court)
Related Assessment Year :
Courts :
All High Courts Chhattisgarh High Court
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Aarti Sponge & Power Ltd. Vs ACIT-2(1) (Chhattisgarh High Court)
Chhattisgarh High Court adjudicated the case of Aarti Sponge & Power Ltd. vs. ACIT-2(1), addressing the issue of stay of tax demand pending appeal. The petitioner challenged the assessing officer’s order, which mandated a pre-deposit of 20% of the disputed tax demand before considering the stay application. The petitioner argued that the CBDT circular under Section 119(1)(a) of the Income Tax Act, 1961, grants the assessing officer discretion to evaluate the stay application on merit without ma
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