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TMI Blog2019 (8) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants are the petitioners and the respondents are the respondents in the writ petition. 2. The writ petitions were filed seeking direction to the Commissioner of Income Tax (Appeals), Thrissur to dispose of the statutory appeals and stay petitions filed by the appellants and till then to keep in abeyance the steps initiated for recovery of the income tax assessed. In all these cases, after filing of the statutory appeals under Section 246 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act' for short) the appellants approached the Assessing Officer himself seeking stay of the recovery, pending disposal of the appeals. The Assessing Officer had passed orders in all these cases directing for remittance of 20% of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions stipulated as above. 4. Heard; counsel for the appellants and Standing Counsel appearing for the respondents. It is contended on behalf of the appellants that the insistence for deposit of 10% of the demand as a pre-condition for consideration of the application for interim stay, is quite unreasonable and unwarranted. It is argued that, such a direction will amount to usurping into the discretionary powers vested on the appellate authority. It is pointed out that, power to grant stay is a discretionary power vested on the appellate authority, which has to be exercised by that authority independently. Whether a condition need to be imposed for granting stay pending disposal of the appeals, is a matter which is coming within the discre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n about the merits of the appeal. Since the statute does not stipulate any pre-condition for deposit of any portion of the demand for consideration of the stay petition, it is not just and proper for this court to insist upon any such pre-condition for consideration of the stay petitions. We also found that the non-compliance of the conditions stipulated by the Assessing Authority will not in any manner preclude the appellants from approaching the Appellate Authority seeking stay of the demand, pending disposal of the appeal. 7. Therefore we are inclined to allow the writ appeal and to modify the impugned judgments to the following terms; (i) There will be a direction to the 3rd respondent (Commissioner of Income Tax (Appeals) to consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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