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2017 (11) TMI 852 - AT - Income TaxSeeking extension of stay of demand - Non-deduction of tax in respect of payment made by the assessee to Google Ireland Ltd., as the same was in the nature of royalty - only ground on which learned counsel for the assessee is seeking extension of stay of demand is that he is proposing to appeal against the recent orders of the Tribunal for earlier years before the Hon’ble High Court and also intends to file Misc. Application before this Tribunal - Held that:- In our considered opinion, this cannot be a valid ground for stay of demand. Unless and until, the orders passed by an appellate authority are reversed by the higher appellate authority or reviewed by its own, the orders passed shall hold the field and shall be binding on both the parties. Even on the proposed action to file rectification application before this Tribunal, it is hypothetical situation since the appellant had not yet filed any Miscellaneous Petition before this Tribunal. Even assuming that any such petition is filed, scope and ambit of all such applications is very limited and having regard to the decision of the Hon’ble jurisdictional High Court in the case of CIT v. McDowell & Co. Ltd. [2004 (3) TMI 41 - KARNATAKA High Court] in proceeding u/s 254(2), the Tribunal is not empowered to change the final outcome of the appeal. Thus having regard to the above legal position, the assessee-company had not made out a case for stay of the demand. In the circumstances, the stay petition seeking extension of stay is not maintainable and is accordingly dismissed
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