2012 (11) TMI 183

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....titution of India was originally filed by the Petitioner against the order dated 14.01.2011 of the Assistant Commissioner of Income Tax (Assessing Officer) and the order dated 10.02.2011 of the Commissioner of Income Tax, rejecting the Petitioner's application for stay of demand pending the disposal of its appeal before the Commissioner of Income Tax (Appeals) from the order of assessment dated 30.11.2010 passed for assessment year 2008-2009. However, while the petition was pending, the Commissioner of Income Tax (Appeals) by an order dated 08.03.2011 dismissed the Petitioner's appeal on merits. Consequently, after obtaining leave from this court, the Petitioner amended the petition and also sought to challenge the order of the Commissio....

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....ve payment the balance amount of tax demand would be stayed till the disposal of the appeal. 6. In view of the above, on 07.02.2011, the Petitioner filed an application to the Commissioner of Income Tax to stay the demand of Rs.86.97 lacs till its appeal was disposed of by the Commissioner of Income Tax (Appeals). By an order dated 10.02.2011, the Commissioner of Income Tax held that the order passed by the Assessing Officer on the stay application was reasonable and therefore refused to exercise his jurisdiction. 7. It was against the aforesaid orders dated 14.01.2011 and 10.02.2011 the Petitioner had filed this petition. However, during the pendency of the petition, by an order dated 08.03.2011, the Commissioner of Income Tax (Appea....