INCOME TAX : Commissioner (Appeals) is to decide application of stay considering two questions whether assessment is unreasonably high pitched and whether petitioner is put to genuine hardship because of such assessment and where Commissioner (Appeals) without providing an opportunity of hearing to petitioner had passed order declining stay without considering contentions raised by petitioner, said order was in contravention of principles of natural justice and was liable to be set asideINCOME TAX : Commissioner (Appeals) is to decide application of stay considering two questions whether assessment is unreasonably high pitched and whether petitioner is put to genuine hardship because of such assessment and where Commissioner (Appeals) without providing an opportunity of hearing to petitioner had passed order declining stay without considering contentions raised by petitioner, said order was in contravention of principles of natural justice and was liable to be set asidewww.taxmann.com Latest Case LawsRead More
