IT : When a stay application is to be considered and decided, it would be required for concerned authority to record reasons and then to reach to ultimate conclusion as to whether stay should be granted or not and if yes on what condition
■■■
[2015] 55 taxmann.com 408 (Gujarat)
HIGH COURT OF GUJARAT
Hitech Outsourcing Services
v.
Income-tax Officer-Ward 6 (2)*
JAYANT PATEL AND S.H. VORA, JJ.
SPECIAL CIVIL APPLICATION NO.12606 OF 2014
JANUARY 19, 2015
Section 251 of the Income-tax Act, 1961 - Commissioner (Appeals) - Powers of (Power to grant stay) - Assessment year 2011-12 - Whether when a stay application is to be considered and decided, it would be required for concerned authority to record reasons and then to reach to ultimate conclusion as to whether stay should be granted or not and if yes on what condition - Held, yes [Para 5] [In favour of assessee/Matter remanded]
Circulars and Notifications : Instruction No. 1914 dated 2-12-1993
■■■
[2015] 55 taxmann.com 408 (Gujarat)
HIGH COURT OF GUJARAT
Hitech Outsourcing Services
v.
Income-tax Officer-Ward 6 (2)*
JAYANT PATEL AND S.H. VORA, JJ.
SPECIAL CIVIL APPLICATION NO.12606 OF 2014
JANUARY 19, 2015
Section 251 of the Income-tax Act, 1961 - Commissioner (Appeals) - Powers of (Power to grant stay) - Assessment year 2011-12 - Whether when a stay application is to be considered and decided, it would be required for concerned authority to record reasons and then to reach to ultimate conclusion as to whether stay should be granted or not and if yes on what condition - Held, yes [Para 5] [In favour of assessee/Matter remanded]
Circulars and Notifications : Instruction No. 1914 dated 2-12-1993
No comments:
Post a Comment