TMI Blog2018 (4) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... sment Year 2012-13, in the context of the hearing already being concluded for the subject Assessment Years is not justified. Moreover, the issue does not seem to be concluded. The very fact that the Commissioner of Income-Tax (Appeals) has heard the petitioners in respect of the appeals for the assessment years and has still not taken a final decision, would itself prima-facie indicate that the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition under Article 226 of the Constitution of India challenges an order dated 16th March, 2018 passed by the Commissioner of Income-Tax (Exemption). The impugned order dated 16th March, 2018 seeks to review the stay of demands granted for the Assessment Years 2009-10, 2010-11, 2011-12 and 2013- 14 by orders dated 11th March, 2016 and 18th October, 2016 on deposit of ₹ 1 crores for each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finally heard and was concluded on 14th February, 2018. 5. In the above view, it is also to be noted that there is no condition of pre-deposit under the Act for the Appeal to be heard by the Commissioner of Income-Tax (Appeals). In these circumstances, as the Appeal has already been heard and orders are awaited, it would be appropriate that the Revenue now awaits the decision of the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue on the order dated 21st June, 2017 for Assessment Year 2012-13, in the context of the hearing already being concluded for the subject Assessment Years is not justified. Moreover, the issue does not seem to be concluded. The very fact that the Commissioner of Income-Tax (Appeals) has heard the petitioners in respect of the appeals for the assessment years and has still not taken a final decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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