https://www.taxtmi.com/highlights?id=63628 Stay of demand - 1st respondent as the appellate authority exercises quasi-judicial powers. Power to consider prayer for stay is incidental and ancillary to the power to hear appeals. As a quasi-judicial authority, Commissioner (Appeals) is not bound by the administrative circulars issued by CBDT. He has to apply his own independent mind in the facts and circumstances of each case. - HC en-us Mon, 23 May 2022 08:15:01 +0530 Mon, 23 May 2022 08:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63628 Stay of demand - 1st respondent as the appellate authority exercises quasi-judicial powers. Power to consider prayer for stay is incidental and ancillary to the power to hear appeals. As a quasi-judicial authority, Commissioner (Appeals) is not bound by the administrative circulars issued by CBDT. He has to apply his own independent mind in the facts and circumstances of each case. - HC Highlights Income Tax Mon, 23 May 2022 08:15:01 +0530 https://www.taxtmi.com/highlights?id=63628