Office Memorandums by CBDT not Operate as Fetter on Commissioner as it is a Quasi-Judicial Authority: Kerala HC Allows to Deposit orders of Lesser Amount than 20% in Pending Appeal [Read Order]

Office Memorandums - CBDT -Commissioner - Quasi-Judicial Authority - Kerala HC - Deposit - Lesser Amount - Pending Appeal - taxscan

A Single Bench of Income Tax Appellate Tribunal (ITAT) has allowed to grant deposit orders of lesser amount than 20% in pending appeal as the office memorandums issued by Central Board of Direct Tax (CBDT) would not operate as a fetter on commissioner as it is a quasi-judicial authority. The present writ petition has been filed…

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