2017 (1) TMI 735

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....ssee by : Shri H Padamchand Kincha - C.A. Shri Shivprasad Parnatti - C.A. Department By : Shri K Mehboob Ali Khan - D.R ORDER Per Justice Dev Darshan Sud, Hon'ble President This reference has come up before us on disagreement having been expressed by the Learned Members over the applicability of the decision of the Delhi Bench of the ITAT in Employees' Provident Fund Organization v. Ad....

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....he CIT(A), when no appeal of the assessee on quantum is before the Tribunal. (3) Can the Tribunal admit, hear & decide an appeal against the rejection of a stay petition by the CIT(A) especially in view of sec. 254(2A) of the Income Tax Act, 1961 and the provisos there under read with rule 35A of the I.T. Act Rules 1963. 3. We find that in the first question Section 250 has been wrongl....

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....udicatory body does not answer / entertain academic question. It would not be proper for us to pronounce upon the questions raised before us in these circumstances. 5. We also find that the High Court at Allahabad has admitted a similar question in the case of Pr. Commissioner of Income Tax - I Aayakar Bhawan Lucknow v. M/s U.P Shiram Evam Nirman Shankari Sangh Ltd., Lucknow. The question admit....