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2016 (3) TMI 181 - CALCUTTA HIGH COURT

2016 (3) TMI 181 - CALCUTTA HIGH COURT - TMI - Application u/s Section 220 (6) - Held that:- For the moment, since the petitioners have applied before the appellate forum with an application for stay of the recovery of the tax in dispute pending disposal of the appeal, the appellate authority is requested to dispose of such application upon affording the assessee a hearing within a period of two months from date, uninfluenced by the orders that may have been passed in matters arising out of Sect .....

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s of importance. For instance, would an administrative practice continuing for half a century permit a quasi-judicial authority function not conferred by statute to be exercised by a particular officer of the department? The petitioners refer to an authoritative judgment of this Court reported at 37 ITR 267 and of the Supreme Court reported at 71 ITR 815 to suggest that it is accepted that notwithstanding the administrative seniors of the assessing officer not being expressly conferred any autho .....

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proceedings pursuant to the impugned order of assessment notwithstanding the Supreme Court holding in the judgment referred to above that the power of an appellate authority to grant a stay of the order impugned inheres in such authority notwithstanding there being no express provision in such regard. In this case, the petitioners approached the assessing officer with an application under Section 220(6) of the Act. According to the petitioners, such application stood rejected without the assesse .....

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