Stay on assessment proceedings defined to run from grant of court stay to receipt of certified vacating order by commissioner. The amendment substitutes clause (i) in the Explanation to section 153B to provide that the period begins on the date a court grants a stay or injunction ... Summary
Stay on assessment proceedings defined to run from grant of court stay to receipt of certified vacating order by commissioner.
The amendment substitutes clause (i) in the Explanation to section 153B to provide that the period begins on the date a court grants a stay or injunction on assessment proceedings and ends on the date the jurisdictional Principal Commissioner or Commissioner receives the certified copy of the order vacating the stay.
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