Stay of tax demand: appeals must be taken up promptly and adjournments limited unless minimum payment required. Where an ITO grants a stay of tax demand until disposal of the relevant AAC appeal, the ITO must include a stipulation requesting the AAC to take the appeal out of turn and notify the AAC that adjournments should generally be refused unless the assessee makes a prescribed minimum payment of the held-up demand. While returning Form I.T.N.S.51 the ITO must reference the stay order, verify particulars, and request to be heard by the AAC before any adjournment without the minimum payment; AACs must promptly forward the form and ITOs must return it filled without delay.
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 tax demand: appeals must be taken up promptly and adjournments limited unless minimum payment required.
Where an ITO grants a stay of tax demand until disposal of the relevant AAC appeal, the ITO must include a stipulation requesting the AAC to take the appeal out of turn and notify the AAC that adjournments should generally be refused unless the assessee makes a prescribed minimum payment of the held-up demand. While returning Form I.T.N.S.51 the ITO must reference the stay order, verify particulars, and request to be heard by the AAC before any adjournment without the minimum payment; AACs must promptly forward the form and ITOs must return it filled without delay.
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