First appellate authority, namely; DCIT (Appeals) or CIT (Appeals) have inherent, implied and ancillary...

First appellate authority, namely; DCIT (Appeals) or CIT (Appeals) have inherent, implied and ancillary powers to grant stay against the recovery of disputed demand of tax while seized of the appeal filed before them in accordance with Section 246 or 246A of the Act. .... - HC .....

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