Renew Your Membership by 31st October 2024! Renew Now!

May 2011

Recovery of tax: Stay of recovery: S. 220(6) of Income-tax Act, 1961: Factors to be considered: Existence of prima facie case warrants stay.

By K. B. Bhujle Advocate
Reading Time 1 mins
fiogf49gjkf0d
[KLM Royal Dutch Airlines v. DDIT, 332 ITR 224 (Del.):

In this case, the order rejecting the application of the assessee u/s.220(6) of the Income-tax Act, 1961 for stay of recovery was challenged by the assessee by filing a writ. It was pointed out that the factor that as regards the existence of the prima facie case was not considered while rejecting the application.

The Delhi High Court allowed the writ petition, set aside the order of rejection and directed to pass a fresh order specifically dealing with the existence of prima facie case.

Download PDF

You May Also Like

Use of PC in Bed & Sleep Disruption

TDS: Commission or brokerage: Section 194H of Income-tax Act, 1961: A.Ys. 2004-05 to 2007- 08: Agent of airline companies permitted to sell tickets at any rate between fixed minimum commercial price and published price: Difference between commercial price and published price not commission or brokerage: Not liable to TDS.