https://www.taxtmi.com/caselaws?id=384168 The High Court held that imposing a 10% deposit condition for stay petitions interfered with the discretionary powers of the appellate authority. The Court emphasized that the power to grant stay should be based on the appeal's merits without statutory pre-conditions. Non-compliance with the Assessing Officer's conditions does not bar seeking stay from the Appellate Authority. The Court allowed the writ appeal, directing the Commissioner to promptly decide on stay petitions within one month, suspending demands in statutory appeals until then. en-us Wed, 03 Apr 2019 00:00:00 +0530 Mon, 08 Aug 2022 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384168 The High Court held that imposing a 10% deposit condition for stay petitions interfered with the discretionary powers of the appellate authority. The Court emphasized that the power to grant stay should be based on the appeal's merits without statutory pre-conditions. Non-compliance with the Assessing Officer's conditions does not bar seeking stay from the Appellate Authority. The Court allowed the writ appeal, directing the Commissioner to promptly decide on stay petitions within one month, suspending demands in statutory appeals until then. Case-Laws Income Tax Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384168