TMI Blog2016 (8) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... have established a prima facie case, as the Commissioner of Income Tax (Appeals), for the assessment year 2009-10, has passed an order in their favour on 31.12.2015. The balance of convenience is also in favour of the petitioner, since they have got a prima facie case before the Appellate Commissioner. The third aspect viz. irreparable hardship is also in their favour, as the petitioner is a Co-operative Society and in the earlier proceedings the petitioner have succeeded in their Appeal before the Commissioner (Appeals) for the assessment year 2009-10. For all the above reasons, the Writ Petition is allowed, the impugned order is set aside and there will be a stay of demand pursuant to the orders of assessment dated 31.03.2016 for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment. 3.At the outset, this Court would point out that the petitioner being a Society registered under the Co-Operative Societies Act, administered by a Board of Directors cannot be held liable based on the statement of the authorised representative, during the course of personal hearing. It is not clear as to whether the said authorised representative is empowered to make such a concession. A concession given by an authorised representative beyond the scope of his authorisation would not bind the petitioner Society. Therefore, this can hardly be treated as an estoppal against the petitioner Society, while considering the Application for stay. Therefore, this Court proposes to examine as to whether the authority could have directed pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he earlier assessment orders, it mandates that the stay of recovery should be granted, subject to the Appeals filed by the petitioner before the Commissioner of Income Tax Appeals (Pondicherry) dated 13.04.2016, are heard and disposed off. 6.The learned Senior Standing Counsel appearing for the Revenue pointed out that the petitioner is placing reliance on the Circular dated 01.12.2009 and instructions dated 02.12.1993, but the CBTD has issued instructions on 29.02.2016, in partial modification of the instructions given in 1996 in instruction No.1914. In the said instruction, certain discretionary power has been given to the Assessing Officer while considering the Application for grant of an interim order of stay on a Petition filed unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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