1988 (1) TMI 142

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..... Respondents. [Order per : Harish Chander, Member (J)]. - The respondents had made a prayer for grant of stay in respect of the show cause notice dated 22-12-1987. Shri V. Sridharan, the learned advocate has appeared on behalf of the respondents. He has reiterated the contentions made in the misc. application. The Bench has desired Shri Sridharan to satisfy the Tribunal whether the Tribuna .....

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..... e jurisdiction. This has been so recognised and explained by the SC in the case of Income Tax Officer v. Mohd. Kunni, 92 I.T.R. 341. Shri V. Sridharan, the learned advocate has argued that in view of the judgment cited by him this Tribunal has got power and the ends of justice requires that stay may be granted. 2. Shri S. Krishnamurthy, who has appeared on behalf of the appellant Collector st .....

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..... ant stay for future liability. In our opinion the power of the Collector (Appeals) and the Tribunal, contained in the proviso to Section 35F, is of a wide amplitude. In appropriate cases the said appellate authorities will have the power to issue directions with regard to future levy which may be imposed or threatened. Apart from the proviso to Section 35F, the appellate authority has inherent pow .....

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