2015 (2) TMI 903

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.... Gupta, Senior Advocate, instructed byMs. Padma Divakar JUDGEMENT L. Narasimha Reddy J.- 1. This petition under article 226 of the Constitution of India challenges the order dated June 30, 2014, passed by the Commissioner of Income-tax (Appeals) ("the CIT(A)"). By the impugned order dated June 30, 2014, the petitioner's application for stay of assessment order March 27, 2014, in its p....

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....appeal is in fact admitted in the impugned order dated June 30, 2014. As against the above, the jurisdiction with the Assessing Officer of staying the demand under section 220(6) of the Income-tax Act, 1961 ("the Act"), and that of the Commissioner of Income-tax to stay the demand, is on different considerations, i.e., including other factors over and above the order. The Assessing Officer and the....

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....come-tax (Appeals) is directed to dispose of the stay application as expeditiously as possible and preferably within three weeks from today. 5. In the meantime, the respondent-Revenue will not adopt any coercive proceedings against the petitioner till the disposal of its stay application by the Commissioner of Income-tax (Appeals) and for the period of two weeks from the date of the communicati....