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2013 (4) TMI 483

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....rough the impugned judgment and order of the learned ITAT. By this impugned order, the learned Tribunal after recording detailed reasons and weighing comparative prima facie case has granted stay of the recovery proceedings on the following amongst other conditions:- (i) Outstanding demand is stayed till disposal of appeal or six months which ever is earlier. (ii) The department is directed ....

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.... I grant any interim stay of the impugned order that amounts to deciding the writ petition finally without giving opportunity of hearing to the respondent. That is not possible in any sense. By the time I decide the matter after issuing notice and considering the objection of the respondent that is to be done in any event 2nd April, 2013 being date of time final hearing will reach. Therefore, in a....