Court: | Gujarat High Court |
Head Notes: | S. 250 : Appeal-Commissioner (Appeals)-Stay of recovery-Pendency of appeal before CIT((A) for more than four years-As on 26-9-2024, 5, 80, 188 appeals are pending-Revenue is not able to resolve the appeals by classifying the Appeals as per the issues concerning , the recurring issues, covered issues, etc-The Court held that no recovery should be made from the petitioners of any outstanding dues from the petitioners whose Appeals are pending during pendency of petitions. [S. 220, 226, Art. 226] Category Pending appeals as on 26.09.2024 The Hourable Court directed the Revenue to provide the mechanism to disposal of pending appeals. However the Revenue has not came out with any concrete proposal or the mechanism to disposal off the pendency of appeals . Hourable Court observed that if the Respondents are not interested in resolution of the issue of pendency of the Appeals the manner in which it ought to have been resolved by classifying the Appeals as per the issues concerning the recurring issues, covered issues, etc. The Court held that no recovery should be made from the assessees during the pendency of the Appeals. Therefore, in all these petitions, there shall be no recovery of any outstanding dues from the petitioners whose Appeals are pending during pendency of petitions. (SPA NO. 6953 of 2020 / 2692 of 2024 / 6725 of 2024 / 16617 of 2023 / 14309 of 2024 dt.15 -10 2024) |
Law: | Income-Tax Act |
Section(s): | 250 |
Counsel(s): | MS VAIBHAVI K PARIKH, ADVOCATE |
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Uploaded By | itatonline |
Date of upload: | October 25, 2024 |
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