https://www.taxtmi.com/caselaws?id=433515 The Madras HC held that rejection of a stay petition under section 220(6) could not stand where it rested solely on the incorrect premise that the assessee was outside Instruction No. 1914, as modified by the Office Memoranda dated 29.02.2016 and 31.07.2017. Because the interim relief was refused on that erroneous assumption, the order required interference without examining the merits of the assessment. The rejection was set aside and the stay petition was remitted to the Assessing Officer for fresh consideration on merits and in accordance with law, including application of the relevant instruction. en-us Thu, 22 Dec 2022 00:00:00 +0530 Wed, 01 Feb 2023 08:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433515 The Madras HC held that rejection of a stay petition under section 220(6) could not stand where it rested solely on the incorrect premise that the assessee was outside Instruction No. 1914, as modified by the Office Memoranda dated 29.02.2016 and 31.07.2017. Because the interim relief was refused on that erroneous assumption, the order required interference without examining the merits of the assessment. The rejection was set aside and the stay petition was remitted to the Assessing Officer for fresh consideration on merits and in accordance with law, including application of the relevant instruction. Case-Laws Income Tax Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433515