https://www.taxtmi.com/caselaws?id=20136 The court affirmed that the Commissioner of Income-tax (Appeals) possesses the power to grant stay against recovery of tax, ensuring a fair and effective appeal process for the assessee. The petitioner's request for extension of the stay order was rejected due to a non-cooperative attitude, leading to a petition under article 226 of the Constitution. The court emphasized the need for appellate authorities to have the authority to grant stay orders for effective adjudication of appeals, ultimately dismissing the petition but allowing the petitioner to make a stay application within a specified timeframe to prevent coercive tax recovery measures. en-us Mon, 21 Mar 1994 00:00:00 +0530 Thu, 12 Nov 2009 10:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20136 The court affirmed that the Commissioner of Income-tax (Appeals) possesses the power to grant stay against recovery of tax, ensuring a fair and effective appeal process for the assessee. The petitioner's request for extension of the stay order was rejected due to a non-cooperative attitude, leading to a petition under article 226 of the Constitution. The court emphasized the need for appellate authorities to have the authority to grant stay orders for effective adjudication of appeals, ultimately dismissing the petition but allowing the petitioner to make a stay application within a specified timeframe to prevent coercive tax recovery measures. Case-Laws Income Tax Mon, 21 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20136