Case Law Details
APR Jewellers Private Limited Vs CIT (Telangana High Court)
Power to consider prayer for stay is incidental and ancillary to the power to hear appeals and CIT Appeals is bound to hear and decide stay petitions filed by appellant after independent application of mind .
Needless to say, 1st respondent as the appellate authority exercises quasi-judicial powers. Power to consider prayer for stay is incidental and ancillary to the power to hear appeals. As a quasi-judicial authority, Commissioner (Appeals) is not bound by the administrative circulars issued by CBDT. He has to apply his own independent mind in the facts and circumstances of each case.
Considering the above, the impugned order dated 04.03.2022 is hereby set aside. The matter is remanded back to the 1st respondent for a fresh decision on the prayer for stay of the petitioner in accordance with law after complying with the principles of natural justice. This shall be done within a period of four (04) weeks from the date of receipt of a copy of this order. Till such time, demand pursuant to the assessment order dated 21.12.2019 shall remain stayed.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
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