1993 (4) TMI 26

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.... before the Appellate Controller, Estate Duty, Lucknow, and then made an application for stay, which is annexed to the supplementary-affidavit. On such application, the petitioner was informed of an order dated March 10, 1993, passed by one Income-tax Officer (S) for Commissioner of Income-tax that his stay application had been rejected by the Commissioner. No copy of the order, if any passed by t....

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.... It appears from the marginal endorsement dated February 18, 1993, made on the stay application by the petitioner, that the stay application was returned for presentation before the Assistant Controller and then the Assistant Controller passed order dated March 10, 1993, informing the petitioner that his prayer for stay had been rejected by the Commissioner. We are unable to understand the queer ....