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| The Tax Publishers2020 TaxPub(DT) 3466 (Ker-HC) INCOME TAX ACT, 1961
Section 220
Where stay application was disposed of without proper application of mind and without affording an opportunity of being heard to assessee, said order was vacated and competent authority was directed to reconsider stay petition in terms of law.
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Recovery - Stay of demand - Stay order passed without application of mind and without affording opportunity of being heard to assessee -
Assessee challenged order granting stay of demand contending that same was passed without granting an opportunity of being heard before issuing same. Held: It was found that order was issued without proper application of mind, because what was stated therein was that a stay was granted on condition of payment of 'disputed demand till decision of the appeal'. Obviously, therefore, it was an eminently fit case where said order was to be vacated and competent authority was directed to reconsider stay petition in terms of law.
REFERRED :
FAVOUR : Matter remanded.
A.Y. :
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