2013 (12) TMI 1396

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Appellants : Shri Anand Nainawati & Shri Jigar Shah, Advs. For the Respondent : Shri K Sivakumar, AR PER : M V Ravindran When these applications for extension of stay orders were called out, learned departmental representative submits that on an identical issue of extension of stay, the Hon'ble High Court of Karnataka in Income Tax Appeal No. 160/2012 has considered the provisio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Apex Court in the case of Kumar Cotton Mills Private Limited. He produces copy of such order which has been passed. 3. On perusal of the said orders, we do find that the Hon'ble High Court of Karnataka in the case of Income Tax Act has held that ITAT cannot extend the stay orders which have been granted by the Tribunal due to the specific provisions of Section 254 (2A) of the Income Tax Act. ....