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2023 (6) TMI 225 - HC - Income TaxStay petition - garnishee proceeding - two appeals have been preferred by the petitioner, one against the intimation u/s 143(1) and the second one against the order passed u/s 154 - petitioner has not paid the outstanding dues as per the intimation as rectified - HELD THAT:- From Stay petition, we find that the same has been filed u/s 220(6) of the Act, as per which provision such a petition is required to be filed before the assessing officer. An appellate authority which is competent to hear an appeal has also the power to grant interim relief relatable to the appeal. Power to grant stay is incidental and ancillary to the power to entertain an appeal. Notwithstanding wrong mentioning of the provision, we are of the view that since an application has been filed by the petitioner before the 4th respondent appellate authority, the said authority should consider the stay prayer of the petitioner one way or the other within a reasonable time. We direct the 4th respondent to consider the stay prayer of the petitioner dated 31.01.2023 after giving an opportunity of hearing to the petitioner and thereafter pass an appropriate order in accordance with law. We make it clear that the garnishee notice dated 17.11.2022, as modified on 12.12.2022, will be subject to such order that may be passed by the 4th respondent on the stay petition of the petitioner.
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