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2014 (11) TMI 799

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.... passed by the Commissioner of Income Tax -II, who is the second respondent herein, rejecting an application for stay. 2. Heard Dr.Anita Sumanth, learned counsel for the petitioner. Mr.T.Pramod Kumar Chopda, learned Standing Counsel takes notice for the respondents. 3. The short ground on which the petitioner challenges the impugned order is that after filing an appeal and moving a stay peti....

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....al may not have been placed before the second respondent. Alternatively, it could be true that it was placed, but he did not take note of it. In either case, the impugned order is vitiated either for non-application of mind or for not having the benefit of the order of the Appellate Tribunal. Therefore, irrespective of who is right, the impugned order should go. 6. Therefore, the writ petition ....