TMI Blog2019 (7) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... at either the mere filing of appeal or mere pendency of appeal does not amount to granting stay by the appellate authority - HELD THAT:- A case is made out for issuing necessary directions to the 3rd respondent to dispose of the delay condonation petition and stay petition in Exts.P4(a) stay petition and P4(b) delay petition respectively. Petition disposed off. - WP(C). No. 19282 of 2019 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is that either the mere filing of appeal or mere pendency of appeal does not amount to granting stay by the appellate authority. The delay in considering and disposing of Exts. P4(b) delay petition and P4(a) stay petition results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P4 appeal. The assessing officer, if is successful in his effor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isfied that the writ petition can be disposed of by this order: ( a) The appellate authority/3rd respondent considers and disposes of Exts.P4(a) and P4(b) applications as early as possible, preferably within two months from the date of receipt of copy of this judgment. ( b) The respondents are directed not to take coercive steps or recover the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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