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2019 (4) TMI 1440 - HC - Income TaxStay petition - unconditional stay of entire demand - HELD THAT:- Undisputed position that the ground on which the Assessing Officer has made additions in the order of assessment giving rise to the tax demand, is already decided in favour of some other Assessee by the Appellate Commissioner in other proceedings. Even though this Assessee in such Appellate proceedings is not the Petitioner, nevertheless, if the facts and law are identical, there is no reason why the present Petitioners also should not get the benefit of such Appellate order passed by the Commissioner in case of another Assessee. It is entirely open for the Department to carry the challenge against the order of Appellate Commissioner before the Tribunal. However, till such order is reversed by the Tribunal, the effect of such order would continue to apply. In view of the Appellate order, which is in force presently, the Department cannot take a stand that such order has no binding effect or that said order should be ignored for the purpose of deciding the condition of deposit of tax pending Appeal. ORDER: (i) There shall be unconditional stay against the recovery of tax pending Appeals. (ii) If the order of the Commissioner (Appeals) in case of Scheme A1 of ARCIL CPS 002 XI Trust is reversed by the Tribunal, it would be open for the Principal Commissioner of Income Tax to impose a suitable condition for the Assessee to deposit tax pending Appeals, which order shall be passed after giving a reasonable opportunity of hearing to the Petitioner. (iii) The Petitioners shall not contribute to any delay in disposal of the Appeals. If in the opinion of the Department, the Petitioners are responsible for delay in disposal of the Appeals, it would be open for the Department to apply for recalling this order.
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