The Tax Publishers2020 TaxPub(DT) 4881 (Del-HC)

INCOME TAX ACT, 1961

Section 220(6)

Where disputed demand arose out of an issue, which was prima facie covered in assessee's favour by decision of Co-ordinate Bench of the High Court, the High Court granted stay of demand till disposal of the appeal pending before CIT(A).

Recovery - Stay of demand - Assessee having prima facie case -

Assessee sought stay of demand on the ground that disputed demand arose out of an issue, which was prima facie covered in the assessee's favour by the decision of High Court. Held: Since the disputed demand arose out of an issue, which was covered in assessee's favour by a decision of a Coordinate Bench of High Court in the case of DIT v. DIT v. Ericsson AB & Ericsson Radio System AB & Metapath Software International Ltd. (2011) 16 taxmann.com 371 (Delhi) : 2012 TaxPub(DT) 0020 (Del-HC), accordingly, the High Court granted stay of demand till disposal of the appeal pending before CIT (A). Further, the CIT (A) was directed to decide the assessee's appeal as expeditiously as possible.

REFERRED : DIT v. Ericsson AB & Ericsson Radio System AB & Metapath Software International Ltd. (2011) 16 taxmann.com 371 (Delhi) : 2012 TaxPub(DT) 0020 (Del-HC).

FAVOUR : Stay granted.

A.Y. :



IN THE DELHI HIGH COURT

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