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    <title>High Court Examines ITAT&#039;s Authority to Stay Orders u/s 263 of Income Tax Act Without Active Tax Demand.</title>
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    <description>Stay of the order passed u/s 263 though there is no active demand of tax - Power of ITAT power to grant stay - Future demand - CIT issued directions to the AO - Whether the Revision order is qua a demand - whether the writ petitioner should have moved ITAT for stay? - As it involves a larger debate and in the light of the limited prayer that is sought for, I deem it appropriate to leave this question open - It is open to the writ petitioner to move ITAT for expeditious disposal of appeal before ITAT - Order stayed for 12 weeks - HC</description>
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      <description>Stay of the order passed u/s 263 though there is no active demand of tax - Power of ITAT power to grant stay - Future demand - CIT issued directions to the AO - Whether the Revision order is qua a demand - whether the writ petitioner should have moved ITAT for stay? - As it involves a larger debate and in the light of the limited prayer that is sought for, I deem it appropriate to leave this question open - It is open to the writ petitioner to move ITAT for expeditious disposal of appeal before ITAT - Order stayed for 12 weeks - HC</description>
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