CIT(A) bound to consider stay petitions & decide the same by speaking order

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 indepe...