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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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        Income Tax

        2024 (7) TMI 1495 - HC - Income Tax

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        Stay of demand beyond 365 days upheld after the restrictive proviso to Section 254(2A) was struck down. The restrictive part of the third proviso to Section 254(2A) of the Income-tax Act, 1961, had already been struck down, and that position stood confirmed ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Stay of demand beyond 365 days upheld after the restrictive proviso to Section 254(2A) was struck down.

                            The restrictive part of the third proviso to Section 254(2A) of the Income-tax Act, 1961, had already been struck down, and that position stood confirmed by the Supreme Court. On that basis, the Tribunal's extension of stay of demand beyond 365 days could not be faulted. In the connected matters, the appeals had also become infructuous because the relevant Tribunal proceedings had already been adjudicated. No substantial question of law arose on these facts.


                            Issues: Whether the Tribunal was correct in extending stay of demand beyond 365 days under Section 254(2A) of the Income-tax Act, 1961.

                            Analysis: The question was already covered by the authoritative decision striking down the restrictive part of the third proviso to Section 254(2A) of the Income-tax Act, 1961, as confirmed by the Supreme Court. In the connected matters, the appeals had also become infructuous because the relevant Tribunal proceedings had already been adjudicated.

                            Conclusion: The Tribunal's order extending stay beyond 365 days could not be faulted, and the appeals did not give rise to any substantial question of law.

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