Stay petitions: Revenue should oppose unconditional relief, insist on bank guaranteed conditional stays and pursue vacation in higher courts. Departmental representatives must prioritize opposing stay petitions before the Income Tax Appellate Tribunal, filing written submissions to resist unconditional relief and to seek that any stay be made conditional and secured by a bank guarantee; where conditions under the Appellate Tribunal Rules (including Rule 35A) are not met, the Bench's attention must be drawn in writing. If a stay is granted, senior tax officers should promptly examine the legal position and take immediate, case by case steps to vacate or modify the stay or move the High Court on priority.
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 petitions: Revenue should oppose unconditional relief, insist on bank guaranteed conditional stays and pursue vacation in higher courts.
Departmental representatives must prioritize opposing stay petitions before the Income Tax Appellate Tribunal, filing written submissions to resist unconditional relief and to seek that any stay be made conditional and secured by a bank guarantee; where conditions under the Appellate Tribunal Rules (including Rule 35A) are not met, the Bench's attention must be drawn in writing. If a stay is granted, senior tax officers should promptly examine the legal position and take immediate, case by case steps to vacate or modify the stay or move the High Court on priority.
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