9911796707
TMI Blog2012 (6) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... 1/10-11, thereby rejecting the application filed for Interim stay of the order impugned in the appeal, during the pendency of the appeal. 3. Petitioners herein have challenged the assessment order passed by respondent No.2 in exercise of the powers under Section 14-3(3) read with Section 147 of the Income Tax Act. Along with the appeal, petitioners had filed applications seeking interim stay of the demand made pursuant to the order passed by the Assessing Officer. The Appellate Authority has rejected the said application holding that from the materials on record, he was of the view that no prima facie case was made out. In the body of the impugned order, respondent No.1 while referring to the Division Bench decision of this Court in W.A.No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ider the applications filed seeking interim relief holding that the Appellate Authority had the inherent power to grant such an interim order was the result of the relevant case laws not being brought to the knowledge of the court which led to such a decision, suffers from gross illegality and impropriety. Counsel also points out that the Appellate Authority has not examined the merits of the case and has simply jumped to the conclusion that there was no prima facie case made out, without assigning any legally valid reasons. 6. It is also apparent from the order passed by the Appellate Authority that it has been carried away by the fact that the appellants had failed to produce the copy of the order passed by the Assessing Officer on the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Act. Until the application of the applicant for stay is considered on merits and order is passed, the revenue shall not precipitate the recovery proceedings." 8. In this background and in the wake of such specific direction, there was no need at all for respondent No.1 to entertain any doubt in his mind regarding his power to grant interim order. It was improper for him to comment on the judgment of the Division Bench while disposing of the application expressing reservation about his powers to grant the interim order. Therefore, it has to be stated that the Appellate Authority has not proceeded to appreciate the points raised by the petitioners in support of his prayer for grant of interim order based on materials available before him. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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