Golam Momen vs Deputy Commissioner Of Income Tax & Ors.
Whether the Assessing Officer must give an opportunity of hearing before rejecting an application for stay of demand under section 220(6) of the Income Tax Act, 1961 --- Held Yes; Whether the discretion under section 220(6) is absolute and not subject to judicial review --- Held No; Whether garnishee proceedings under section 226(3) can be sustained if the order rejecting stay is unsustainable --- Held No.
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