Oravel Stays Limited v. Commissioner of Income-Tax (TDS)-2, Delhi & Ors.
Case brief
What is this about?
Oravel Stays Ltd. v. CIT(TDS)-2 Delhi & Ors.; W.P.(C) 2932/2026; Delhi HC; 09.03.2026; Dinesh Mehta & Vinod Kumar JJ.; stay of demand; 20% deposit condition quashed; Section 201(1A) of the Act of 1961 levy is penalty not tax; ITAT Bench 'E' order dt. 21.11.2025 (no TDS required, no disallowance); orders dt. 31.03.2025 assessee not in default; AO demand order dt. 18.11.2022 fully stayed during pendency of appeal; order dt. 11.09.2025 quashed; no merits findings; appeal to be decided expeditiously.
What did the court decide?
Impugned order dated 09.02.2026 and order dated 11.09.2025 (Annexure P-2) quashed and set aside; stay application allowed in full — during pendency of the appeal no part of the demand raised by the Assessing Officer's order dated 18.11.2022 (Annexure P-3) is payable; Appellate Authority to decide the appeal expeditiously and on independent application of mind, including the Tribunal's order dated 21.11.2025; no findings on merits.