{"id":611,"date":"2009-03-29T13:44:13","date_gmt":"2009-03-29T13:44:13","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=611"},"modified":"2009-03-29T13:44:13","modified_gmt":"2009-03-29T13:44:13","slug":"sahney-kirkwood-vs-acit-bombay-high-court","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/sahney-kirkwood-vs-acit-bombay-high-court\/","title":{"rendered":"Sahney Kirkwood vs. ACIT (Bombay High Court)"},"content":{"rendered":"<table width=\"150\" border=\"0\" align=\"right\">\n<tr>\n<td><a href=\"https:\/\/itatonline.org\/archives\/?dl_id=15\" onclick=\"if (event.button==0) \r\n     setTimeout(function () { window.location = 'http:\/\/itatonline.org\/downloads.php?varname=dl_id=15&varname2=sahney_appeal_stay_demand.pdf'; }, 100)\" ><strong>Click here to download the judgement (sahney_appeal_stay_demand.pdf) <\/strong> <\/a><\/p><\/td>\n<\/tr>\n<\/table>\n<p><strong> High Court has power to grant stay of demand in s. 260A appeal<\/strong><\/p>\n<p>Where the question arose whether in respect of an appeal admitted u\/s 260A, the High Court has power to grant stay of recovery of outstanding demand, HELD:<\/p>\n<p>(i)  S. 260A provides that the provisions of the Code of Civil Procedure relating to appeals to the High Court shall apply;<\/p>\n<p>(ii) Rules 5 (1) and 5 (3) of Order 41 of the Code of Civil Procedure authorize the Court to grant stay provided it is satisfied: <\/p>\n<blockquote><p>(a) that substantial loss may result to the party applying for stay of execution unless the order is made; <\/p>\n<p>(b) that the application has been made without unreasonable delay; and <\/p>\n<p>(c) that security has been given by the applicant for the due performance of such decree or order as may ultimately be binding upon him. <\/p><\/blockquote>\n<p>(iii) On facts, as these conditions were satisfied, the assessee was entitled to stay subject to conditions. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Where the question arose whether in respect of an appeal admitted u\/s 260A, the High Court has power to grant stay of recovery of outstanding demand, HELD:<\/p>\n<p>&nbsp;<\/p>\n<p>(i)  S. 260A provides that the provisions of the Code of Civil Procedure relating to appeals to the High Court shall apply;<\/p>\n<p>&nbsp;<\/p>\n<p>(ii) Rules 5 (1) and 5 (3) of Order 41 of the Code of Civil Procedure authorize the Court to grant stay provided it is satisfied: <\/p>\n<p>&nbsp;<\/p>\n<p>(a) that substantial loss may result to the party applying for stay of execution unless the order is made; <\/p>\n<p>&nbsp;<\/p>\n<p>(b) that the application has been made without unreasonable delay; and <\/p>\n<p>&nbsp;<\/p>\n<p>(c) that security has been given by the applicant for the due performance of such decree or order as may ultimately be binding upon him. <\/p>\n<p>&nbsp;<\/p>\n<p>(iii) On facts, as these conditions were satisfied, the assessee was entitled to stay subject to conditions. <\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/sahney-kirkwood-vs-acit-bombay-high-court\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,5],"tags":[],"class_list":["post-611","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-high-court"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/611","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=611"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/611\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}