S. 251 : Appeal – Commissioner (Appeals) – Powers -Stay –Natural justice – Stay application was rejected without providing an opportunity of hearing – Order was set aside [ S. 220 (6) , Art , 226 ]
Hubli Advocates Urban Co-op. Credit Society v. PCIT (2021) 281 taxman 634/ 208 DTR 261/(2022) 325 CTR 482 (Karn.) ( HC )