CONSTITUTION OF INDIA, 1950

Article 226

Writ - Stay of demand - Petitioner was directed to pay 20% of disputed amounts -

Petitioner had filed application for stay before authority. It was the case of petitioner that issue involved in the appeal was entitlement of deduction under section 80P and when assessee approached the authority under section 220(6), the said authority by order directed assessee to pay 20% of the disputed amounts, as a pre-condition for stay of the remaining amount confirmed against petitioner, pending disposal of the appeal. It was stated by the counsel for the petitioner that in similar matters the Court had directed the appellate authority to consider and pass orders in the appeal and stayed the recovery proceedings, in the meanwhile. Held: Writ petition was disposed of by quashing the order of authority and directing them to consider and pass orders on appeals within an outer time limit of six months. Also make it clear that till such time as orders were passed by authority in appeal as directed above, recovery steps pursuant to demand notices shall be kept in abeyance.

REFERRED :

FAVOUR : Directions issued

A.Y. :

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