BHOJA REDDY versus COMMISSIONER OF INCOME-TAX
The written receipt of the power of the Tax Appellate Tribunal to prevent the collection of tax is accidental and the commitment to appeal the tribunal's jurisdiction takes advantage of such power to establish the receipt of the transaction, it is also reviewed. The tribunal must be moved first to approve the stay. Written demand for interest is not maintained at this stage Indian Income Tax Act, 1961, Section 220 (2) Constitution of India, Arts 226 and 227
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