Anmoi Polymers Pvt.Ltd. v. Assistant Commissioner of Income Tax
Case brief
What is this about?
The High Court of Delhi disposed of a writ petition where the parties agreed to defer assessment proceedings pending the decision of an appeal for the next year. The Court continued the existing stay order and directed exclusion of the interim period from limitation computation, avoiding a decision on merits.
What did the court decide?
The stay order passed on 19th December, 2017 is directed to continue till the decision of the first appeal by the Commissioner of Income Tax (Appeals) for the Assessment Year 2014-15, and the interven