PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. SH. PRAVEEN SAWHNEY
ITA/783/2023HC Delhi13 May 2025
Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA
153B of the Act. The Supreme Court directed that the period during which a
stay order was granted, that is, from 24.08.2000 till 15.12.2006 when the
judgment setting aside the direction issued under Section 142(2A) of the Act
was delivered, was to be excluded for computing the period available for
passing the assessment order. However, it is material
