Assessee filed an appeal before the Tribunal and also filed stay application seeking stay of outstanding demand. Tribunal dismissed the stay application on ground that stay application was premature. On writ the Court set aside dismissal of the stay application and directed the Tribunal to decide on merits. (AY. 2021-22)
Samsung India Electronics (P.) Ltd. v. Dy. CIT (2025) 302 Taxman 537 (Delhi)(HC)
S. 254(2A): Appellate Tribunal-Stay-No coercive or precipitative steps had been taken by revenue-Stay petition cannot be dismissed as premature-Matter remanded to the Tribunal to decide on merits. [S. 92C, Art.226]
Leave a Reply