COURT: | Delhi High Court |
CORAM: | Sanjeev Narula J, Vipin Sangi J |
SECTION(S): | 254(2A) |
GENRE: | Domestic Tax |
CATCH WORDS: | priority hearing, stay of demand |
COUNSEL: | Ankul Goyal, Ruchir Bhatia |
DATE: | October 21, 2019 (Date of pronouncement) |
DATE: | November 2, 2019 (Date of publication) |
AY: | 2011-12 |
FILE: | Click here to view full post with file download link |
CITATION: | |
S. 254(2A): In cases where there is stay of recovery of demand of tax, the Tribunal should deal with the appeals pending before it on a higher priority. The Tribunal should consider forming a separate list of such cases which should be heard on priority after arranging the cases on the basis of their seniority as well as the quantum involved in the stay |
We are of the considered view that in cases where there is stay of recovery of demand of tax, the Tribunal should deal with the appeals pending before it on a higher priority. The Tribunal should consider forming a separate list of such cases which should be heard on priority after arranging the cases on the basis of their seniority as well as the quantum involved in the stay
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