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| The Tax Publishers2020 TaxPub(DT) 2475 (Ker-HC) : (2020) 273 TAXMAN 0165 INCOME TAX ACT, 1961
Section 226
CIT(A) was directed to decide appeal of assessee and stay application without asking for deposit of 20 per cent of tax demand as a condition precedent for disposal of appeal and stay application.
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Recovery - Grant of stay - Pre-deposit of 20 per cent of tax demand -
Assessee was a primary co-operative agricultural credit society registered under Kerala Co-operative Societies Act. Notice under section 156 was issued to assessee and it preferred appeal against same. Assessee contended that neither appeal nor stay petition was considered by revenue and thus, apprehending coercive action, it approached Court. Held: CIT(A) was directed to decide appeal on merits without asking for 20 per cent of demanded amount as a condition precedent for disposal of appeal and stay application.
Followed:Mavilayi Service Co-operative Bank Ltd. v. Commissioner of Income Tax (2019) 2 KHC 287 (Ker) : 2019 TaxPub(DT) 4909 (Ker-HC)
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2017-18
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