TMI Blog2021 (10) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... y pending appeal, the High Court of Delhi had clearly observed in Turner General Entertainment Networks case [ 2019 (1) TMI 1365 - DELHI HIGH COURT] that while, the authorities concerned have to apply their mind to decide such applications and pass appropriate orders independent of the office memorandum. The judgment of the High Court of Kerala, produced as Ext.P9, stands on a different footing since, in that case, this Court had directed the consideration of the appeal without insisting on any deposit due to the peculiar nature of the facts involved in that case. Petitioner, if he is so advised, ought to move an appropriate application for stay before the Appellate Authority. If such an application is preferred, needless to say, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BDT dated 29/2/2016 and its subsequent revision on 31/7/2017, to direct the deposit of 20% of the demand for staying the proceedings for recovery of the tax imposed. 3. O.M. dated 29/2/2016 referred to above, was revised on 31/7/2017 wherein the quantum of deposit was increased to 20% from 15% for granting a stay of the demand made by the Income Tax Officer. 4. The learned counsel for the petitioner relies upon Ext.P9 judgment of this Court as well as a Division Bench judgment of the High Court Of Delhi in Turner General Entertainment Networks India PVT.LTD. vs. Income Tax Officer WP(c)No.682 of 2019 dated 22/1/2019. He canvasses for the proposition that in view of the office memorandum, the Appellate Authorities are granting stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the office memorandum. The judgment of the High Court of Kerala, produced as Ext.P9, stands on a different footing since, in that case, this Court had directed the consideration of the appeal without insisting on any deposit due to the peculiar nature of the facts involved in that case. 8. In view of the above deliberations, I am of the opinion that the petitioner, if he is so advised, ought to move an appropriate application for stay before the Appellate Authority. If such an application is preferred, needless to say, the appellate authority shall pass appropriate orders within a period of two months from the date of receipt of such an application. Further, if the Appellate Authority feels it desirable to consider and pass orders on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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