Delay in Disposal of Appeals:Declining to Stay Demand The Frown of the Court
DOI:
https://doi.org/10.33516/maj.v50i10.46-48pAbstract
The power to tax is the power to destroy, said Chief Justice Marshall of the US Supreme Court in a famous case. Despite the efforts of the Income Tax Department to present a friendly face, certain statutory provisions show the department in a not so friendly appearance. Assessments are made by the Assessing Officer after examining all documents and relevant evidence. In case of disagreements between the taxpayer and the taxing the department, demands are raised. Such disputed demands should normally be stayed till the disposal of the Appeal. If the Appeals are delayed, is it open to the department to pursue recovery without the assessments becoming the final?Downloads
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Published
2015-10-01
How to Cite
Ramanujam, ., & Sangeetha, . (2015). Delay in Disposal of Appeals:Declining to Stay Demand The Frown of the Court. The Management Accountant Journal, 50(10), 46–48. https://doi.org/10.33516/maj.v50i10.46-48p
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Section
Taxation