Google+ Badge

Translate

What reforms are needed in our Direct taxation regim?

Follow me by Email

A GOOD CA IS A BOON TO BUSINESS

We give expert advice for your safe business

Followers

GOODS AND SERVICE TAX, INCOME TAX, FEMA FOREIGN EXCHANGE MANAGEMENT ACT, PREVENTION OF MONEY LAUNDERING ACT PMLA, VAT, EXCISE and CUSTOM CASES, DRI, DEBT RECOVERY TRIBUNAL, POLLUTION CONTROL BOARD, ESI, EPF, CIVIL AND CRIMINAL CASES, APPEALS TO TRIBUNALS AND HIGH COURT, SUPREME COURT, INTERNATIONAL COURT OF JUSTICE, FEDERAL COURT IN AMERICA ETC.

Blog Archive

Search This Blog www.cagauravdhall.com CA GAURAV DHALL LEADING CHARTERED ACCOUNTANT FIRM INDIA

Featured Post

New version of GSTR-4 offline tools (V2.1) is now available on GST portal

New version of GSTR-4 offline tools (V2.1) is now available on GST portal 10/04/2018 For preparing your GSTR-4 for the 4th...

Tuesday, April 10, 2012

L.G.Electronics India Pvt. Ltd vs. CIT (Allahabad High Court)

 
L.G. ELECTRONICS INDIA PVT. LTD. VS. CIT (ALLAHABAD HIGH COURT)

If Prima Facie case is in favour Of the assessee, full demand should be stayed


The AO raised a demand u/s 201 on the ground that the assessee ought to have deducted TDS u/s 194-I instead of u/s 194C. The assessee filed a stay application before the CIT (A) who observed that the there was “enough strength in the plea of the assessee for stay of demand” but directed that 30% of the demand be paid. The assessee file a Writ Petition on the ground that as the CIT (A) had formed a prima facie opinion in favour of the assessee, he ought to have stayed the entire demand and not directed deposit of 30% thereof. HELD by the High Court:

While it is true that on merely establishing a prima facie case, interim order of protection should not be passed, if on a cursory glance it appears that the demand raised has no leg to stand, it would be undesirable to require the assessee to pay full or substantive part of the demand. As the CIT (A) had himself expressed opinion in the order that there is enough strength in the plea of the assessee for stay of the demand, there was no occasion to direct for deposit of 30 percent. The assessee is entitled to stay on furnishing adequate security

0 comments: