Stay and instalment relief for tax demands: apply existing guidelines when appeals lock disputed demands and collect undisputed portions. Where a tax demand is locked in the first appeal, officers must follow the Board's guidelines on grant of stay, allowance of payment by instalments, and collection of undisputed portions; the prior instruction sets criteria for suspension of recovery, structuring instalment schedules, and collecting undisputed amounts, and officers are directed to circulate that instruction for strict compliance.
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 and instalment relief for tax demands: apply existing guidelines when appeals lock disputed demands and collect undisputed portions.
Where a tax demand is locked in the first appeal, officers must follow the Board's guidelines on grant of stay, allowance of payment by instalments, and collection of undisputed portions; the prior instruction sets criteria for suspension of recovery, structuring instalment schedules, and collecting undisputed amounts, and officers are directed to circulate that instruction for strict compliance.
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