The Tax Publishers2020 TaxPub(DT) 1580 (SC) : (2020) 269 TAXMAN 0575

INCOME TAX ACT, 1961

Section 261 Section 254(2A)

Department preferred SLP to appeal against the judgment of Punjab and Haryana High Court in Pr. CIT v. Jindal Steel & Power Ltd. [ITA No. 412/2018 (O&M), dt. 19-3-2019] : 2019 TaxPub(DT) 4225 (P&H-HC), whereby the High Court held that wherever the appeal could not be decided by the Tribunal due to pressure of pendency of cases and the delay in disposal of the appeal is not attributable to the assessee in any manner, the interim protection can continue beyond 365 days in deserving cases, the Supreme Court granted leave to department to appeal thereagainst and it was ordered to be heard within one year from to-day.

Appeal (Supreme Court) - Special leave petition - Appeal to Tribunal - Stay of demand--Extension beyond 365 days--Appeal not decided due to pressure of pendency of cases

Department preferred SLP to appeal against the judgment of Punjab and Haryana High Court in Pr. CIT v. Jindal Steel & Power Ltd. [ITA No. 412/2018 (O&M), dt. 19-3-2019] : 2019 TaxPub(DT) 4225 (P&H-HC), whereby the High Court held that wherever the appeal could not be decided by the Tribunal due to pressure of pendency of cases and the delay in disposal of the appeal is not attributable to the assessee in any manner, the interim protection can continue beyond 365 days in deserving cases. Held: The Supreme Court granted leave to department to appeal thereagianst and it was ordered to be heard within one year from to-day.

REFERRED :

FAVOUR : Leave granted.

A.Y. :



IN THE SUPREME COURT OF INDIA

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