2014 (1) TMI 141

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....der Article 226 of the Constitution of India challenges the coercive action to recover tax under the Income Tax Act,1961 ("the Act")on the part of respondent No.1 i.e. Assessing officer. The tax of Rs.26.24 lacs is sought to be recovered consequent to assessment order dated 25 March 2013. (2) The petitioner has filed appeal before CIT(A) Mumbai respondent No.2 herein on 18 April 2013 from the a....

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.... under the Act. (3) Learned Counsel for the respondents opposes the petition. It is submitted that the assessment order was passed on 25 March 2013 and the petitioner did not even apply for stay either from the Assessing officer or from the CIT. In support, reliance was placed upon Section 220(6) of the Act and instruction No.1914 dated 2 December 1993 issued by the CBDT. Therefore, it is submi....

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....e learned Counsel for the parties. The appellate authority i.e. CIT(A) has admittedly inherent power to do all that necessary for the just disposal of the appeal and the same would include the power to stay the demand pending disposal of the appeal before it. We find that the petitioner has already filed a stay application before the CIT(A) on 16 December 2013 in its pending appeal. In the circums....