SECTION 147:
- The Rajasthan High Court has held that in high-pitched assessments, AO must ordinarily grant stay of demand
- The Gujarat High Court has held that retrospective amendment no basis to reopen the case beyond 4 years u/s 147. AO not to delay passing objection order
- The Delhi High Court has held that if original demand not fully paid, interest payable u/s 220(2) even for period when demand was not in existence.
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