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2017 (1) TMI 735 - AT - Income TaxRejection of a stay petition by the CIT(A) an appealable order under section 253 - Does the Tribunal have the power to admit, hear and decide an appeal against the rejection of a stay petition by the CIT(A), when no appeal of the assessee on quantum is before the Tribunal? - Held that:- We find in the present case that the question would not call for adjudication for the reasons that the quantum appeal of the assessee is already pending before this Tribunal and as such, this Tribunal could always pass such interim orders in accordance with law if required. Learned counsel appearing for the appellant submits that even in a case where no appeal is pending before this Tribunal and the CIT(A) is seized of the matter, refusing to grant interim order to stay recovery proceedings, this tribunal can always entertain an appeal against the refusal and adjudicate on the legality of the order. We do not wish to enter into this controversy at this stage as it would be an academic exercise. It is well settled that the adjudicatory body does not answer / entertain academic question. It would not be proper for us to pronounce upon the questions raised before us in these circumstances.
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