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2016 (7) TMI 1249 - HC - Income TaxAppeal against the rejection of the application for interim relief - Held that:- Considering the judgment of M. Janardhana Rao vs. Joint Commissioner of Income Tax [2005 (1) TMI 14 - SUPREME Court ] wherein held the appeal to the High Court lies only when a substantial question of law is involved. It is essential for the High Court to first formulate a question of law and thereafter proceed in the matter. Thus in relation to the entertaining of an Appeal under Section 260- A he following questions are framed: Q. 1. Whether Under the facts and circumstances of the case, the learned Income Tax Appellate Tribunal failed to consider its own Third Member Bench Judgment in the case of Rajya Krishi Utpadan Mandi Parishad vs. ITO 2(2), Lucknow (2014 (4) TMI 1054 - ITAT LUCKNOW ) wherein, it had been held that appeals of the assessee for grant of stay of tax demand were not maintainable and, therefore, the Ld. ITAT ought to have dismissed the appeal of the assessee instead of admitting & allowing the appeal contrary to law? Q.2 Whether the learned Income Tax Appellate Tribunal is justified in setting aside the CIT (A) order ignoring that the statute does not provide any power to ITAT to hear appeal against the order of CIT (A) passed on stay application? Q.3 Whether the learned Income Tax Appellate Tribunal was justified in treating the order passed by CIT(A) as an order under section 250 of the Act and accordingly appealable, while the order was of rejection of stay application?
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