2004 (1) TMI 60

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.... narrow compass. Against the assessment order the petitioner has preferred an appeal and along with memo of appeal he has filed an application for interim relief. However, the application for interim relief has not been entertained for want of statutory provision to grant interim relief. There cannot be any such bar in the judgment of the Supreme Court in ITO v. M.K. Mohammed Kunhi [1969] 71 ITR 8....