{"id":54869,"date":"2025-06-11T12:53:36","date_gmt":"2025-06-11T07:23:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/samsung-india-electronics-p-ltd-v-dy-cit-2025-302-taxman-537-delhihc\/"},"modified":"2025-06-11T12:53:36","modified_gmt":"2025-06-11T07:23:36","slug":"samsung-india-electronics-p-ltd-v-dy-cit-2025-302-taxman-537-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/samsung-india-electronics-p-ltd-v-dy-cit-2025-302-taxman-537-delhihc\/","title":{"rendered":"Samsung India Electronics (P.) Ltd. v. Dy. CIT (2025) 302 Taxman 537 (Delhi)(HC)"},"content":{"rendered":"<p>Assessee filed an appeal before the\u00a0 Tribunal and\u00a0 also\u00a0 filed stay application seeking stay of outstanding demand. Tribunal dismissed the stay application on ground that stay\u00a0 application was premature.\u00a0 On writ the Court\u00a0 set aside\u00a0 dismissal of the \u00a0stay application and directed the Tribunal to decide on merits. (AY. 2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","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":""},"categories":[21],"tags":[],"class_list":["post-54869","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-egZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54869","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=54869"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54869\/revisions"}],"predecessor-version":[{"id":54870,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54869\/revisions\/54870"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}