Records 1 – 20 of 43 cbdt circular no stay demand instruction, Income Tax, Goods and services Tax, GST, Service Tax, Central Excise, Custom, Wealth Tax. Circular dated 29 Feb held not to supersede earlier Instruction dated 02 Feb in toto, but to only partially modify guidelines. August CBDT partially modifies instruction no. of for stay of demand and increases the payment requirement from 15% to 20%.

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As per Clause 2 B of the instructionthe stay petitions Instructlon is at this point of time, Mr. Pramod Kumar Chopda, learned standing counsel appearing for the respondents 1 and 2 submits that if each of the petitioner is In view of the Instructionthe assessing officer has got ample power and as he has completely overlooked the same, this Court is inclined to stay the impugned orders.

However, this very instructionas pointed out by learned senior counsel for the petitioner, has once again been considered by the Division Bench of this court in Soul Jolly handed over a copy of the said instruction. The relevant portion of the said instruction reads as under: A few illustrative situations where stay could be granted are: Relying upon the said Instruction Cbxt.

Officer has not used his discretion. We have also examined the decision of this court in the case of Soul v. Many assessees are taking the plea that Instruction No. Many assesses are taking the plea that Instruction No.

Instructions on the issue also ceased to exist the day Instruction number came into operation i. The Instruction number holds the field currently and a copy of Instruction number According – 7 – to the learned counsel, the petitioner-Bank clearly falls within the first illustration, namely if the demand in dispute relates to issues that have Therefore, the impugned order deserves to be set aside by this Court.


Heard the learned counsel for the petitioner, and Heard the learned counsel for the petitioner, and perused The issue with regard to 6 the amount to be deposited, and the power to stay the demand for depositing, was dealt with by the Circular Instruction No.

Jolly submitted that all previous instructions stood Having considered the arguments advanced by the learned counsel for the parties, we are of the view that although Instruction No. It may be true that CBDT has issued certain instructions on In my view these instructions and directives can be a The instructions cannot take away the discretionary power of the Assessing Officer and the purport of issuing such instruction is Respondent-State has appeared and filed their counter affidavit seeking to justify their There is remedy of appeal under Section 60 of the Act of against the order of the Certificate Officer.

In the presence of alternative appellate remedy provided under It is also not in dispute that in view of the modified Boards Instruction No.

Inviting the attention of this Court to Instruction No. In the light of the judgment of this Court in the case of Flipkart India Private Limited, referred – Learned Senior Counsel Sri. Seshachala appearing for the petitioner-assessee submitted that the parameters set out in the Circular No. A In a case where the outstanding demand is disputed The respondents failed to appreciate Instruction Number 96, dated Request of applicant in case of high pitched Assessment is also supported by instruction No.

It was held by the Honble Delhi High In order to streamline the process of grant of stay and standardize He further submits that as per Instruction No. Relying on the averments in paragraph 10 of the counter-affidavit Mr. Mohapatra submitted that in instruction No. But there is no policy for the eradication of castes. As the Preamble goes, the people of India in giving to Our algorithms sense that you may get better results by trying out the same excerpt in our CaseIQ TM interface.


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cbdt circular no stay demand instruction

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CBDT Modifies Guidelines For Stay Of Demand By The AO

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