Stay of recovery disfavoured in tax matters; authorities instructed to seek vacation of stays and list stayed cases. High Courts and the Supreme Court lack authority to grant stay of recovery in income-tax matters; interim orders should not be routinely granted on a prima facie showing. The Board directs immediate action to seek vacation of such stay orders to protect revenue, requiring officers to list cases where recovery of outstanding demand exceeds the specified threshold and to report the action taken by the stated deadline.
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 recovery disfavoured in tax matters; authorities instructed to seek vacation of stays and list stayed cases.
High Courts and the Supreme Court lack authority to grant stay of recovery in income-tax matters; interim orders should not be routinely granted on a prima facie showing. The Board directs immediate action to seek vacation of such stay orders to protect revenue, requiring officers to list cases where recovery of outstanding demand exceeds the specified threshold and to report the action taken by the stated deadline.
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