https://www.taxtmi.com/caselaws?id=436720 An order rejecting a request to keep tax demand in abeyance under Section 220(6) could not be sustained where it rested solely on the view that the assessee was outside the scope of Instruction No. 1914 and the related office memoranda. The HC found that this premise was erroneous and that the stay request had to be examined under the applicable statutory framework and instruction. The impugned order was therefore set aside, and the interim stay application was remitted to the Assessing Officer for fresh consideration on merits and in accordance with law. en-us Thu, 22 Dec 2022 00:00:00 +0530 Mon, 17 Apr 2023 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436720 An order rejecting a request to keep tax demand in abeyance under Section 220(6) could not be sustained where it rested solely on the view that the assessee was outside the scope of Instruction No. 1914 and the related office memoranda. The HC found that this premise was erroneous and that the stay request had to be examined under the applicable statutory framework and instruction. The impugned order was therefore set aside, and the interim stay application was remitted to the Assessing Officer for fresh consideration on merits and in accordance with law. Case-Laws Income Tax Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436720