https://www.taxtmi.com/caselaws?id=11276 An appellate authority may have implied and incidental power to grant interim relief even where the statute does not expressly provide for it, because such power can be necessary to make the appellate remedy effective. Refusing to consider interim relief solely for want of an express enabling provision was therefore unsustainable. The matter was remitted to the appellate authority for expeditious consideration of the interim relief application. en-us Mon, 19 Jan 2004 00:00:00 +0530 Tue, 04 Aug 2009 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11276 An appellate authority may have implied and incidental power to grant interim relief even where the statute does not expressly provide for it, because such power can be necessary to make the appellate remedy effective. Refusing to consider interim relief solely for want of an express enabling provision was therefore unsustainable. The matter was remitted to the appellate authority for expeditious consideration of the interim relief application. Case-Laws Income Tax Mon, 19 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11276