Stay on remand in income-tax additions under ss. 69A, 69C pending handwriting evidence and statement review SC considered a challenge to a HC order that had set aside ITAT and CIT(A) orders deleting additions under ss. 69A and 69C, and had remanded the matter to ...
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Stay on remand in income-tax additions under ss. 69A, 69C pending handwriting evidence and statement review
SC considered a challenge to a HC order that had set aside ITAT and CIT(A) orders deleting additions under ss. 69A and 69C, and had remanded the matter to CIT(A) for fresh consideration based on handwriting expert evidence and statements of individuals. SC issued notice, returnable in six weeks. Pending further consideration, SC stayed all further proceedings pursuant to the impugned HC order, thereby maintaining the status quo and preventing the remand proceedings before CIT(A) from going forward.
SUPREME COURT OF INDIA; Citation: TMI. The Court "Delay condoned." It has directed that notice be issued, "returnable in six weeks." Pending further orders, "further proceeding pursuant to order impugned shall remain stayed." Procedural posture: interlocutory relief granted by condonation of delay and an administrative direction to issue process with a six-week return date. The operative effect is an interim stay on implementation or continuation of the impugned order, preserving the status quo until the matter is listed for return of notice and further hearing on the merits.
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