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N.S.B.Shankar vs The Assistant Commissioner Of Income ... on 6 December, 2024

4.1. The respondents in the counter have stated that the petitioner has filed an appeal before the Commissioner of Income Tax (Appeals), Coimbatore on 18.01.2020 against the Assessment Order dated 23.12.2019 passed under Section 143 (3) of the Income Tax Act, 1961. The stay petition filed before the Assessing 1 323 ITR 305 (Delhi High Court) ___________ Page 3 of 7 https://www.mhc.tn.gov.in/judis W.P.No.25713 of 2022 Officer on 19.02.2020 under Section 220(6) of the Income Tax Act, 1961 was rejected in light of the decision of the Supreme Court in the case of M/s.Karmvir Builders vs. Principal Commissioner of Income Tax (Central), Surat & Ors.2 wherein, it has been held that merely because the petitioner has filed an appeal against the Order of Assessment, it would not amount to grant of blanket stay.
Madras High Court Cites 5 - Cited by 0 - C Saravanan - Full Document
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