| |
| The Tax Publishers2020 TaxPub(DT) 4216 (Chhattisgarh-HC) : (2020) 316 CTR 0693 INCOME TAX ACT, 1961
Section 220(6)
Where assessment being based on search and seizure and appeal against which is pending before CIT(A), assessee's request for stay of demand of 20 per cent of tax by way of interim relief was not sustainable.
|
Recovery - Stay of demand - Appeal pending before CIT(A) - Stay of demand by way of interim relief
Assessee filed application for grant of interim relief on the ground of assessment made on account of search and seizure had been made high pitched which is 78 times more and therefore demand of 20 per cent of tax was not justified. Held: AO justifies the assessment order passed and demand raised, which is of course subject matter of adjudication before the first appeal pending before the CIT(A). In view of the facts of the case, the application for interim relief was not allowed.
REFERRED :
FAVOUR : Against the assessee.
A.Y. :
IN THE CHHATTISGARH HIGH COURT
 SUBSCRIBE FOR FULL CONTENT
OR Try Reload the Page |