2016 (7) TMI 326

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..... le Judge as well as the order passed by First Appellate Authority rejecting the appellant’s application filed for interim stay are liable to be set aside and the matter requires to be reconsidered by the Appellate Authority, namely the Commissioner of Income Tax (Appeals), in accordance with law. Ordered accordingly. The Appellate Authority shall inter alia consider as to whether the first proviso .....

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..... (respondent No.2 herein) rejecting the interlocutory applications filed in their appeals for grant of stay of the impugned demand dated 16.03.2015. The appeals are preferred against the orders of the Assessing Officer dated 23.02.2015 passed under Section 201(1) (1A) of the Income Tax Act, 1961 ( the Act , for short) against the appellant treating the appellant as an assessee in default. 2. B .....

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..... the learned Single Judge dated 18.12.2015 as well as the order passed by First Appellate Authority dated 15.04.2015 rejecting the appellant s application filed for interim stay are liable to be set aside and the matter requires to be reconsidered by the Appellate Authority, namely the Commissioner of Income Tax (Appeals), in accordance with law. Ordered accordingly. The Appellate Authority shall i .....

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