TMI Blog2012 (6) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... or stay filed by the assessee on merits and in accordance with law. It is made clear that he has inherent power to grant or not to grant stay though such power is expressly conferred on him u/s 246-A. Impugned orders are quashed. Writ petitions allowed. - W P Nos.40606/2011 & 41030/2011, W P No.40607/2011 (T-IT) - - - Dated:- 18-4-2012 - B S Patil, J. For Appellants: Shri K P Kumar, Sr. Counsel, Shri Ashok Kulkarni, Adv. for M/s K R Prasad, Adv. For Respondent: Shri M V Seshachala, Adv. JUDGEMENT Per: B S Patil: 1. Since common questions of law and facts, arise for, consideration in these writ petitions, they are clubbed together, heard and disposed of by this common order. 2. In these writ petitions, petitioners ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovide copy of the order passed by the Assessing Officer on the stay petition filed by the appellants and also other documents, the same were not produced. 4. However, it transpires that as on the date the impugned order came to be passed by the Appellate Authority, the stay petition filed by the petitioners herein before the Assessing Officer had not been disposed of and the same came to be rejected only on 20.10.2011 as is evident from Annexure-F, whereas, the impugned order has been passed on 12.10.2011. 5. Learned Senior Counsel appearing for the petitioners very rightly contends that the entire approach adopted by the Appellate Authority in proceeding on the basis that it had no power to grant the interim order and that the direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is followed by this Court while issuing such a direction to the Commissioner to consider the application. The judgment rendered in W.A.No.3397/2011 is based on the judgment of the Apex Court in the case of INCOME TAX OFFICER VS M.K. MOHAMMED KUNHI - 1969(71) ITR 815 . The direction issued by the Division Bench in paragraph 9 is also very clear. The same is extracted hereunder: "9. Hence, we pass the following order: Appeal is allowed and the impugned order passed by the learned Single Judge as well as the Appellate Authority rejecting the request for stay are hereby set aside. The appellate authority shall consider the application for stay filed by the assessee on merits and in accordance with law. It is made clear that he has inhe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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