M S Sn Enviro Tech Private Limited v. the Assistant Commissioner of Income Tax
Case brief
What is this about?
Delhi High Court, W.P.(C) 5069/2026, decided 16.04.2026, coram Dinesh Mehta and Vinod Kumar, JJ. Keywords: stay of demand; Section 220(6) Income Tax Act 1961; rejection of stay application by Assessing Officer; CBDT Circular dated 29.02.2016; CBDT circular dated 31.07.2017; 20% deposit of demand; Clause 4(c) review remedy before Pr.CIT/CIT; efficacious alternate remedy; Clearmedi Healthcare (P.) Ltd. v. DCIT [2025] 181 taxmann.com 947 (Delhi) distinguished; M S SN Enviro Tech Private Limited v. Assistant Commissioner of Income Tax; petition disposed of with direction to seek review, merits not examined.
What did the court decide?
Petition disposed of with directions: petitioner to prefer a review of the AO's stay-rejection decision before the Pr.CIT/CIT under Clause 4(c) of the CBDT Circular dated 29.02.2016 (within two weeks, if chosen), to be considered by the Pr.CIT/CIT in accordance with law and independently of this petition's rejection; no relief granted on the stay application itself and the merits were not examined.