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TMI Blog2011 (3) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the said expenditure has also been allowed by the assessing officer earlier. But this time, the said amount has been disallowed – Held that:- if the demand in dispute relates to issues that have been decided in assessee's favour by an appellate authority or court earlier, in such circumstance, the relief for staying the demand should be granted, Commissioner of Income Tax not given any reason f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply and installation of WLL systems, terminals and GSM mobile hand sets and maintenance, repair and servicing of CDMA networks, CDMA/GSM terminals and mobile hand sets. By means of the present petition, the petitioner has challenged the order dated 27.1.2011 passed by the respondent no. 1 and order dated 4.2.2011 passed by respondent no. 2. It is not necessary to notice the facts of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected the same vide order dated 4.2.2011. Being aggrieved by the aforesaid two orders, the present petition has been filed. Learned counsel for the petitioner submits that on the facts of the present case, the authority should have granted the interim protection till the disposal of the appeal. Elaborating the arguments, learned counsel for the petitioner submits that in the earlier assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys that if the demand in dispute relates to issues that have been decided in assessee's favour by an appellate authority or court earlier, in such circumstance, the relief for staying the demand should be granted. Mr. R.K. Upadhyay, learned Standing Counsel for the Department, on the other hand, supports the impugned order and submits that if no reason has been assigned by the Commissioner of Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s clear that he has not given any reason for rejecting the application for stay of the demand. The order is bereft of any reason and therefore, it is non-est and nullity in the eyes of law. Taking into consideration the entire facts and circumstances of the case, we are of opinion that the interest of justice will be served by directing the appellate authority to hear and dispose of the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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