TMI Blog2010 (6) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... his letters patent appeal has been preferred against the judgment and order dt. 6th Nov., 2009 passed by the Writ Court in OWP No. 338 of 2009 while disposing of OWP No. 259 of 2009 along with other connected petitions by the aforesaid common judgment, holding that since the appeal preferred by the appellant was pending before the CIT(A), Jammu and the appellant had also moved an application for s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of directing him to pay 50 per cent of the demand pending disposal of the appeal. 5. Being dissatisfied with the action of the respondent No. 1 not granting the stay of the demand, the appellant initiated writ proceedings through OWP No. 338 of 2009. 6. The Writ Court, having heard learned counsel for the parties, including the Revenue, came to the finding that since the appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the amount in dispute in the appeal, even though the time for payment has expired, as long as such appeal remains undisposed of. 8. A close reading of the above provision of law would clearly indicate that the AO in his discretion only can pass necessary orders till the disposal of the appeal. Since the power to be exercised by the assessing authority is purely discretionary and admittedly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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