2013 (10) TMI 220

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....CIT W.P.No.20028/2012- Rishiraj Singh Memorial Welfare Society v. Asstt. CIT all these cases are decided by this common order. For the convenience, facts are taken from W.P.No.19634/2012.      Petitioner has sought for following reliefs:-      "1. To quash the order dated 8.11.2012 (P/4) passed by the respondent no.1.      2. To direct the respondent no.3 to decide the appeals of the petitioner for the assessment years 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 expeditiously and judicially.      3. To issue any other writ, order or direction as this Hon'ble Court deems just and fair in the facts and circumstances of the case to gi....

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.... is not entitled for exemption and is liable to payment of income tax. Aforesaid contention is refuted by Shri Nema who has submitted that the order of the ITAT was after the search and seizure. Be that it may be, we are not deciding aforesaid question as the matter is sub-judice before the CIT(A) who has to hear and decide the matter in accordance with law and being an expert of the subject is in a position to consider and decide the controversy between the parties. In Satya Narayan Sharma (supra), a Division Bench of this Court considering the controversy held thus:-      "Petitioner has sought following reliefs:          1. To direct the respondent No.1 & 3 to decide the sta....

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.... month of January,2012 but they have been filed some where in the month of May,2012 so a reasonable time be allowed to respondent No.3 to consider and decide the aforesaid application and appeal.      Considering the fact that the stay application is pending with respondent No. 3 for consideration, we find it appropriate to dispose of this petition with certain directions.      Petitioner to file an application in all the appeals for hearing on stay application and also for early hearing of the appeal. If any such prayer is made by the appellant within a period of two weeks before respondent No. 3, respondent No. 3 shall consider and decide the application for stay expeditiously as far as possib....