https://www.taxtmi.com/caselaws?id=784385 The dominant issue was whether the ITAT has jurisdiction under s.254 of the Income-tax Act to stay operation of an order under appeal even where no subsisting tax demand exists. Relying on SC authority that an appellate forum has inherent/incidental powers necessary to make its appellate jurisdiction effective, the HC held that the ITAT's power to grant stay is ancillary to its appellate function and is not confined to stay of demand alone. The ITAT's refusal to entertain the stay application on the ground that no demand had arisen and that it lacked jurisdiction was held legally unsustainable; the impugned order was set aside and the stay application was remitted to the ITAT for fresh consideration during pendency of the appeal. en-us Tue, 30 Dec 2025 00:00:00 +0530 Sat, 03 Jan 2026 08:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784385 The dominant issue was whether the ITAT has jurisdiction under s.254 of the Income-tax Act to stay operation of an order under appeal even where no subsisting tax demand exists. Relying on SC authority that an appellate forum has inherent/incidental powers necessary to make its appellate jurisdiction effective, the HC held that the ITAT's power to grant stay is ancillary to its appellate function and is not confined to stay of demand alone. The ITAT's refusal to entertain the stay application on the ground that no demand had arisen and that it lacked jurisdiction was held legally unsustainable; the impugned order was set aside and the stay application was remitted to the ITAT for fresh consideration during pendency of the appeal. Case-Laws Income Tax Tue, 30 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784385