TMI Blog1998 (2) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... n 143(3) of the Income-tax Act. Being aggrieved the petitioner preferred an appeal before the Commissioner (Appeals). Meanwhile, the petitioner made an application under section 220(6) of the Income-tax Act before the assessing authority requesting that the demand be stayed on account of pendency of the appeal against the order of assessment and that the petitioner should not be treated as an asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Supreme Court in the case of ITO v. M. K. Mohammed Kunhi [1969] 71 ITR 815 is an inherent and incidental power of the appellate authority for the effective exercise of the appellate powers. The appellate authority, i.e., the Commissioner (Appeals), thus has an inherent power to grant stay of collection of tax in appropriate cases. Merely because power has been conferred upon the assessing aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the petitioner that the petitioner has no other efficacious remedy except invoking the jurisdiction of this court in the light of the judgments of the Allahabad High Court and the Kerala High Court referred to above, which, in turn, are based upon the Supreme Court judgment in M. K. Mohammed Kunhi's case [1969] 71 ITR 815. However, in so far as the impugned order of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n accordingly be disposed of with appropriate directions, as under. If the assessee files an application within one week from this date for stay of collection of tax before the appellate authority before whom the petitioner's appeal is pending against the order of assessment, the appellate authority shall consider the same and pass appropriate orders thereon in accordance with law after affordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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