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2022 (3) TMI 221 - GUJARAT HIGH COURTStay of demand - attachment order attaching pension bank account - HELD THAT:- It is not in dispute that the aforesaid application is yet to be looked into by the AO What emerges as on date is that there is an appeal before the CIT against the assessment order and there is an application filed by the writ applicant addressed to the AO for release of the pension account. We dispose of this writ application with a direction to the jurisdictional AO to take up the application filed by the writ applicant dated 12th April 2021 and decide the same in accordance with law within a period of two weeks from the date of receipt of the writ of this order. We also permit the writ applicant to file an appropriate application before the CIT(A) for the purpose of stay of demand. It is now well settled that the CIT(A) has an inherent power as an appellate authority to pass an appropriate interim order pending the final disposal of the appeal including stay of recovery. If any such application is filed by the writ applicant, the CIT(A) shall take it up for hearing expeditiously and pass an appropriate order.
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