Assessing officer discretion to stay recovery of disputed tax during a pending appeal, subject to imposed conditions. Assessing officers may, in their discretion and subject to conditions they deem fit, treat an assessee as not in default for disputed amounts while an appeal remains pending; existing Instruction No.1362's factors and illustrative stay conditions remain operative to the extent not superseded by a later circular that set out government policy on recovery of disputed tax demands.
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.
Assessing officer discretion to stay recovery of disputed tax during a pending appeal, subject to imposed conditions.
Assessing officers may, in their discretion and subject to conditions they deem fit, treat an assessee as not in default for disputed amounts while an appeal remains pending; existing Instruction No.1362's factors and illustrative stay conditions remain operative to the extent not superseded by a later circular that set out government policy on recovery of disputed tax demands.
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