CIT(Appeals) must follow Tribunal's previous rulings favoring taxpayer; stay application rejection seen as harassment.

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....Stay of demand - We are of the view that rejection of the stay-application is nothing but harassment to the assessee as there is no distinction between the facts of the pending appeals from the order of the Tribunal and CIT(Appeals) rendered in favour of the assessee for the earlier years and hence, CIT (Appeals) is bound to follow the order of the Tribunal for earlier years. - HC....