Posted on by abhishek

Where the service of Notice or issuance of order is stayed by an order of a Court or Appellate Tribunal, can the period of such stay be excluded in computing the period specified in sub-sections (2) and (10) of section 73 or and sub-sections (2) and (10) of section 74

Yes. The period of stay would be excluded for the computing the time limit for issuance of show cause notice or order under Section 73 and Section 74.

(ICAI FAQ PUBLICATIONS 06-09-2017 General provisions relating to determination of tax: FAQ NO. 20)