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Case Law Details

Case Name : APR Jewellers Private Limited Vs CIT (Telangana High Court)
Appeal Number : W.P. No. 13926 of 2022
Date of Judgement/Order : 22/04/2022
Related Assessment Year : 2017-18
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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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Author Bio

Mr.Kapil Goel B.Com(H) FCA LLB, Advocate Delhi High Court advocatekapilgoel@gmail.com, 9910272804 Mr Goel is a bachelor of commerce from Delhi University (2003) and is a Law Graduate from Merrut University (2006) and Fellow member of ICAI (Nov 2004). At present, he is practicing as an Advocate View Full Profile

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