2020 (9) TMI 154

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....yasankaran Nambiar For the Petitioner : Advs. Sri. Aji V. Dev, Sri. Alan Priyadarshi Dev JUDGMENT The petitioner has approached this Court aggrieved by Ext.P6 stay order passed by the first appellate authority in a stay application filed along with an appeal against the order of assessment under the Income Tax Act. In the writ petition, it is the specific case of the petitioner that while....

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....for the petitioner and also the learned Standing Counsel appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I find force in the contention of the learned counsel for the petitioner that while passing Ext.P6 stay order, the first appellate authority was virtually acting under dictation, in that the first appel....

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....rticular manner. As a creature of the statute, on whom the discretionary power is conferred, the authority cannot abdicate his responsibilities by acting on the dictates of another who has no role to play under the statutory scheme. I also find force in the contention of the learned counsel for the petitioner that the appellate authority did not hear him while passing Ext.P6 stay order, and that t....