https://www.taxtmi.com/caselaws?id=63497 The Tribunal rejected the assessee's petition for a stay of demand, ruling it legally not maintainable as the appeal related to the order under section 263, not the assessment order creating the demand. The decision was based on the principle that the Tribunal's power to grant a stay of demand is ancillary to the appeal pending before it, directly linked to the disputed demand. en-us Tue, 20 Feb 2001 00:00:00 +0530 Mon, 31 Jan 2011 13:03:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63497 The Tribunal rejected the assessee's petition for a stay of demand, ruling it legally not maintainable as the appeal related to the order under section 263, not the assessment order creating the demand. The decision was based on the principle that the Tribunal's power to grant a stay of demand is ancillary to the appeal pending before it, directly linked to the disputed demand. Case-Laws Income Tax Tue, 20 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63497