CONSTITUTION OF INDIA, 1950

Article 226

Writ - Stay of demand - Assessee was directed to pay 20 per cent of amount demanded as a condition for granting interim stay -

Petitioner filed these petitions challenging the conditional orders of stay granted by the Appellate Authority during the pendency of appeals, wherein and whereby, petitioner was called upon to pay 20% of demand as a condition for granting interim stay. This Court granted an order of interim stay of orders. The said orders of interim stay still continues. Held: It was not in dispute that this Court, while entertaining petitions, has granted interim stay of the said conditional orders and the said stay was in operation all these days. During pendency of these petitions, it was seen that the Appellate Authority had proceeded to hear the appeals and reserved the matter for orders in respect of two assessment years, it was seen that Appellate Authority had sought for remand report from AO through his proceedings. Accordingly, Petitions were disposed of, by directing Appellate Authority to pass orders on appeals pending before him on merits and in accordance with law and till the disposal of the appeals, interim stay granted by this Court shall be in force.

REFERRED :

FAVOUR : Directions issued

A.Y. :

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