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Home › All Judgements › UPS Freight Services vs. ACIT (ITAT Mumbai)

UPS Freight Services vs. ACIT (ITAT Mumbai)

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COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: September 24, 2008 (Date of publication)
AY:
FILE:
CITATION:

As the 3rd Provio to s. 245 (2A) {restricting the right of the Tribunal to grant stay beyond 365 days even if the delay is not attributable to the assessee} comes into force on 1.10.2008, there is no bar on the Tribunal before that date to grant stay beyond 365 days.

Note: Narang Overseas 295 ITR 22 (Bom) was followed.

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