2004 (1) TMI 60 - HC - Income Tax

Power of appellate authority to grant interim relief - application of the petitioner for interim relief Held that every appellate authority has implied and incidental power to grant interim relief even if the statute does not provide Thus, matter is remitted to the learned appellate authority.

Summary

The High Court of Allahabad quashed the order of the appellate authority and remitted the matter for reconsideration. The petitioner's application for interim relief should be considered expeditiously within three weeks. No coercive steps for tax recovery for four weeks.