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2013 (12) TMI 367

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..... of the stay application, this Court is left with no option but to grant an interim protection to the petitioner, till the appeal is finally adjudicated upon - An aggrieved person should not be left remedyless. Non consideration of stay application and pressing the demand is arbitrary exercise of power - The stay application may be heard and disposed of preferably within a period of four weeks and .....

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..... in additions and framed the assessment order. Feeling aggrieved the petitioner filed an appeal before the Commissioner of Income Tax (Appeals) along with an application for staying the demand during the pendency of appeal. The appeal and stay application were filed on 21.1.2012. The stay application and appeal are pending consideration before the Appellate Authority namely Commissioner of Income .....

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..... and stay application are still pending consideration before the Commissioner of Income Tax (Appeals). The learned counsel for the petitioner submits that till the disposal of the stay application or of the appeal, recovery should not be pressed against the petitioner. In reply, the learned counsel for the Department submits that it is not a fit case where any interim order should be passed. Co .....

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..... ommissioner of Income Tax (Appeals). The application was filed way back on 21.1.2012. More than two months have gone by now. Object of filing of the stay application is to get instant relief. If the department authority has not taken care to disposed of the stay application, this Court is left with no option but to grant an interim protection to the petitioner, till the appeal is finally adjudicat .....

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