Section 75 - General provisions relating to determination of tax.

75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74 2[or sub-sections (2) and (7) of section 74A], as the case may be. (2) Where any Appellate Authority or Appe

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9 Notifications/Circulars on Section 75

86 case laws on Section 75