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.
Failure to refer stay petitions to the administrative Principal Commissioner/Commissioner under the CBDT Office Memorandum vitiated the assessing officer's stay rejection; the matter is remitted for the Principal Commissioner/Commissioner to determine the quantum or proportion of disputed demand payable for grant of stay in accordance with the guideline. The Department retains entitlement to recover assessed demand pending disposal of appeals subject to any statutory stay, the legal basis for recovery affirmed. In view of prior partial liquidation distributions, petitioners are permitted to operate previously attached bank accounts pending fresh administrative orders to be issued within the stipulated timeframe.
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