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| The Tax Publishers2020 TaxPub(DT) 0113 (Cal-HC) INCOME TAX ACT, 1961,
Sections 220(6) & 246
Though a sum had already been paid by assessee in light of order passed under section 220(6) by ACIT and further payment was pending due to attachment and seizure of bank account, Revenue failed to consider the assessee's stay application and appeal, thus, direction was given to CIT(A) to dispose of the stay application and appeal.
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Recovery - Stay of demand - Non-consideration of stay application and appeal -
Assessee filed writ petition against inaction on part of Revenue authorities in considering his stay application and appeal filed before CIT(A). Held: It was clear that a sum had already been paid by the assessee in light of the order passed under section 220(6) by ACIT. A further payment was still pending. The assessee had submitted that he was unable to make any further payment since his bank account was lying seized and attached. Therefore, it would be just and fair to direct the CIT(A) to dispose of the stay application and appeal filed by the assessee under section 246 within a period of three weeks from date.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
IN THE CALCUTTA HIGH COURT
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