152II. Stay of proceeding in case of pending appeal or reference at Appellate Tribunal or High Court Division

¹[152II.  Stay  of  proceeding  in  case  of  pending  appeal  or  reference  at Appellate Tribunal or High Court Division.-

Where an assessee has filed an application for ADR for any income year and for the same income year, the Deputy Commissioner of Taxes has filed an appeal before the Appellate Tribunal  or  the  Commissioner  has  made  a  reference  before  the  High  Court Division  and  no  decision  has  been  made  in  that  respect  by  the  Appellate Tribunal or High Court Division as the case may be, the proceeding of such appeal  or  reference  shall  remain  stayed  till  disposal  of  the  application  for ADR.]

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¹Ins. new section 152II by F. A. 2012

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Nowshad Amin Chowdhury