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2016 (7) TMI 1249

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....ry For the Respondent :- D D Chopra JUDGEMENT Heard learned counsel for the appellant, Sri Ghan Shyam Chaudhary who contends that no appeal lies against the rejection of the application for interim relief and, therefore, the Tribunal committed a manifest error in proceeding to reverse the order and invoke jurisdiction which was not available to it. We have considered the submissions raised as ....

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....2001-02 to 2003 -04 and 2006-07 in 153 ITD 101 (TM) (Lko) (2015) wherein, it had been held that appeals of the assessee for grant of stay of tax demand were not maintainable and, therefore, the Ld. ITAT ought to have dismissed the appeal of the assessee instead of admitting & allowing the appeal contrary to law. Q.2 Whether the learned Income Tax Appellate Tribunal is justified in setting aside ....