Tilak Raj Baisla v. Principal Commissioner of Income Tax
Case No: S.A. No.83/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 2/21/2025
Parties Involved
AppellantTilak Raj Baisla
RespondentPrincipal Commissioner of Income Tax
Facts Summary
The Stay Application in SA No.83/Del/2025 for Assessment Year 2014-15 filed by the assessee, Tilak Raj Baisla, has arisen out of ITA No.1659/Del/2024. The assessee is seeking a stay of the outstanding demand of income-tax and interest, which aggregates to Rs. Nil. The appeal in ITA no. 1659/Del/2024 for assessment year 2014-15 has been filed by the assessee with ITAT, Delhi Benches, which is an appeal arising from the revisionary order dated 14th March 2024 passed by the learned Principal Commis…
Decision in favour of
Revenue
Legal Issues
- 1. Whether the stay application is maintainable given that there is no outstanding demand of income-tax and interest?
- 2. Whether the stay application fee paid is adequate as per the provisions of the Income-tax Act, 1961?