Power of the Additional Commissioner to deal with a petition


Last updated: 18 September 2008

Court :
HIGH COURT OF DELHI

Brief :
Where Additional Commissioner had exercised power of an Assessing Officer, he was required to continue to exercise that power till his jurisdiction in the matter was over, his jurisdiction in the matter was not over merely on passing of assessment order but it continued in terms of section 220(6) in dealing with the petition for stay.

Citation :
Valvoline Cummins Ltd. v. Dy. CIT W.P.(C) 2511/2008 and CM No. 4729/2008 May 20, 2008

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CHEZHIYAN
Published in Income Tax
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