2011 (3) TMI 1359

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....e parties, we are disposing of the writ petition at the admission stage itself, without calling a counter affidavit.   The petitioner, a Pvt. Ltd. Company is engaged in trading, manufacturing, marketing and sale of electronics, home appliances, I.T. products, supply and installation of WLL systems, terminals and GSM mobile hand sets and maintenance, repair and servicing of CDMA networks, CDM....

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....ted 12.7.2010. The petitioner, thereafter, approached the Commissioner of Income Tax. The Commissioner of Income Tax has also rejected the stay application vide order dated 27.1.2011. Then stay application was filed before the appellate authority namely [C.I.T. (Appeals)] who also rejected the same vide order dated 4.2.2011. Being aggrieved by the aforesaid two orders, the present petition has bee....

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....der have been provided. He invited our attention to Instruction No. 1914 dated 2.2.1993 issued by the Central Board of Direct Taxes. Particularly, emphasis was made by him on guidelines for staying the demand. The emphasis made by him is on (a) of clause-C of the said circular which says that if the demand in dispute relates to issues that have been decided in assessee's favour by an appellate aut....

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....of the petitioner with regard to royalty has also got some substance. At this stage, without expressing any opinion on merits of the case, it cannot be said that the petitioner has got no prima facie case. From a bare perusal of the impugned order passed by the Commissioner of Income Tax, it is clear that he has not given any reason for rejecting the application for stay of the demand. The order i....