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TMI Blog2014 (5) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... ority and after the appeal is decided, assessee has a further right of appeal to the Appellate Tribunal - the question of quashing of the assessment order in these proceedings under Article 226 of the Constitution does not arises - The appellate authority have passed an order of stay and granted certain benefit, now no further interim order can be passed – the revenue is directed to decide the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder being passed on the prayer for interim relief. Accordingly, the main prayer made in the writ petition is to quash the assessment order or to issue a mandamus to the respondent no. 1 to pass an appropriate order on the application for stay Annexure P-7 or an alternative to decide the appeal expeditiously. Shri Oswal tried to emphasize that the appellate authority without any just cause or reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer. 9. Accordingly, with the above observations, the application of the assessee for stay of demand is disposed of. Accordingly, Shri Lal submits that now this petition is rendered infructuous. Shri Oswal refutes the aforesaid and submits that in the light of the prima facie case of the petitioner, there should be a complete stay with regard to the recovery and as the order of stay was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late authority to decide the application for stay is concerned in the light of the order already passed by the appellate authority on 17.02.14, this prayer is now rendered infructuous. The appellate authority having passed an order of stay and granted certain benefit as is reproduced hereinabove, now no further interim order can be passed in this petition until and unless specific challenge is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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