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2014 (5) TMI 283 - HC - Income TaxPending appeal for more than one year – No hearing made for the application for interim relief – Held that:- The prayer of the assessee for quashing the order dated 25.03.13 cannot be accepted in the petition as an appeal against the order is pending consideration before the appellate authority and after the appeal is decided, assessee has a further right of appeal to the Appellate Tribunal - the question of quashing of the assessment order in these proceedings under Article 226 of the Constitution does not arises - The appellate authority have passed an order of stay and granted certain benefit, now no further interim order can be passed – the revenue is directed to decide the appeal – Decided against Assessee.
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