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M/s Little Bee Impex, Ludhiana v. Assessing Officer, Ludhiana

M/s Little Bee Impex, Ludhiana v. Assessing Officer, Ludhiana

(Income Tax Appellate Tribunal, Chandigarh)

11/Chandi/2013 | 03-01-2014

PE R S USH M A CHO WL A, J . M, : T h e c a pti on e d S ta y A p p li c at io ns ha v e b e e n pr e f e r red b y t h e a p pli c a nt s e ek in g st a y o f th e d e ma nd r a is e d c on s eq u ent to a n a ss es sm en t f r a m ed u/s 14 3( 3 ) o f t h e In c o m e T ax A c t, 19 61 r el ati ng t o as s ess m ent ye a r s 2 0 06 -0 7 a nd 2 0 09 -1 0 a nd o r d er o f en h an c em e nt u nd e r s e ct io n 26 3 o f t he A ct r el a tin g t o a ss es sm en t ye a r 2 0 06 -0 7. 2 2 . T h e a pp e al s in IT A N o .5 53 /Chd /2 01 1, IT A N os .1 21 0 & 1 2 11/ Ch d/2 01 2 w er e d e cid e d vi d e o rd e r d a te d 0 3. 01 .2 01 4 an d th e s ai d a p pli c a tio ns i n St ay A p p li c a tio n N o. 9/C h d/2 01 3 in IT A N o .5 53 /Ch d/ 20 11 a n d St a y A p pl i cat io n N os .1 0 & 11 /C hd/ 20 13 i n IT A N os .1 21 0 & 1 2 11/ Ch d/2 01 2 h ave b e com e i nf r u ctu ou s a nd t h e s a m e a r e di smi ss e d. 3 . In t h e r es ult , al l t he th r e e S t a y A p p li ca ti on s a r e di smi ss ed . O r d e r P r on ou n ce d in t h e Op e n Co ur t on 3 r d d a y o f J a nu a ry, 2 0 1 4. Sd/ - Sd/ - (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 3 rd January, 2014 *Rati* Copy to: The Appellant/The Respondent/The CIT(A)/The CIT/The DR. Assistant Registrar, ITAT, Chandigarh

Advocate List
Bench
  • SHRI T.R.SOOD, ACCOUNTANT MEMBER
  • MS. SUSHMA CHOWLA, JUDICIAL MEMBER
Eq Citations
  • LQ/ITAT/2014/33
Head Note

TAXATION — Stay Application — Disposal of, as the appeals were decided — Income Tax Act, 1961 — S. 254 — Stay of demand raised consequent to framing of assessment u/s 143(3) r/w S. 147 — Stay application dismissed as appeals were decided — Income Tax — Stay