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TMI Blog2015 (2) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee is not deemed to be a assessee in default. Therefore, the Commissioner of Income-tax (Appeals) ought not to have confused his jurisdiction as an appellate authority with that of either the Assessing Officer under section 220(6) of the Act or to that of the Commissioner of Income-tax in his administrative capacity. Thus set aside the impugned order dated June 30, 2014 of CIT(A). The Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstitution of India challenges the order dated June 30, 2014, passed by the Commissioner of Income-tax (Appeals) ( the CIT(A) ). By the impugned order dated June 30, 2014, the petitioner's application for stay of assessment order March 27, 2014, in its pending appeal for the assessment year 2011-12 was dismissed. 2. By the impugned order dated June 30, 2014, the Commissioner of Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aying the demand under section 220(6) of the Income-tax Act, 1961 ( the Act ), and that of the Commissioner of Income-tax to stay the demand, is on different considerations, i.e., including other factors over and above the order. The Assessing Officer and the Commissioner do not stay the order in appeal but only stay the demand issued consequent to the order which is in appeal. This only to ensure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. In the meantime, the respondent-Revenue will not adopt any coercive proceedings against the petitioner till the disposal of its stay application by the Commissioner of Income-tax (Appeals) and for the period of two weeks from the date of the communication of the order passed by the Commissioner of Income-tax (Appeals). However, we make it clear that in case the Commissioner of Income-tax (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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