2015 (9) TMI 1415

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..... garding the demand, that goes without saying that the said Officer without closing the matter has got ample power or incidental power to quash any order, pending disposal of the appeal. In view of that, the impugned demand notice for demand passed by the second respondent/Assessment Officer is set aside and the first respondent/Commissioner of Income Tax is directed to pass order in the stay pe .....

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..... ioner of Income Tax(appeals) against the assessment order. Even in that appeal, the petitioner has filed a stay petition. When the stay petition is pending before the first respondent/Commissioner of Income Tax, the second respondent/Assessment Officer has passed the impugned demand notice for demand of ₹ 98,73,120/- on 14.08.2015. Challenging the above said order dated 14.08.2015, the pr .....

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..... tay order. .The said contention is not sustainable, when the Appellate Commissioner has got power to modify or set aside or pass any order regarding the demand, that goes without saying that the said Officer without closing the matter has got ample power or incidental power to quash any order, pending disposal of the appeal. 6.In view of that, the impugned order dated 14.08.2015 passed by t .....

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