9911796707
TMI Blog2018 (4) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... by. Dave & Padvekar Associates, Advocate for the petitioner. Mr. N.C. Mohanty, Advocate for the respondents. P.C. :- 1. By consent the petition is taken up for hearing and disposed of finally. 2. This 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the orders of assessment for the four assessment years. 4. We are informed that the appeals of the petitioners for the four assessment years i.e. 2009-10, 2010-11, 2011-12 and 2013-14 have been 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . There can be no dispute that an order on stay under Section 220(6) of the Act is always subject to variation in case of change in facts and/or in law. In this case, the reliance by the Revenue 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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