Delhi HC sets aside CESTAT extension order citing Income Tax Act provision The Delhi HC set aside a CESTAT order extending an interim order for a respondent assessee, citing a provision limiting such extensions under the Income ...
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Delhi HC sets aside CESTAT extension order citing Income Tax Act provision
The Delhi HC set aside a CESTAT order extending an interim order for a respondent assessee, citing a provision limiting such extensions under the Income Tax Act. The impugned order was not sustained, but the Revenue was restrained from coercive action for four weeks to allow the respondent to seek relief under Article 226 of the Constitution if necessary.
The Delhi High Court challenged a Customs, Excise and Service Tax Appellate Tribunal (CESTAT) order extending an interim order for a respondent assessee. The Court noted a similar case involving the Income Tax Act, where the Tribunal was bound by a provision limiting extension of interim orders. The impugned order was not sustained, but the Revenue was restrained from taking coercive action for four weeks to allow the respondent to move the Court under Article 226 of the Constitution if needed.
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