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TMI Blog2016 (6) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... e for almost 2 1/2 years in the first writ petition and for about 1 1/2 years in the other writ petitions, at this stage of the matter, especially, when the appeals filed by the petitioner have been finally heard and orders are to be passed shortly. In the light of the fact that the appeal petitions filed against the orders of assessment have been heard and orders are to be passed by the Commissioner of Income Tax Appeals, which according to the respondents, will be passed within a period of eight weeks, no action for recovery or no other coercive action shall be taken against the petitioner, pursuant to the impugned orders. Further action by the respondent department shall abide by the orders to be passed by the Commissioner of Appeals, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preciate that in the present case, the allowance of special privilege fee was subject matter of appeal before the Tribunal and the Tribunal has upheld the claim of the petitioner. Hence, there is no power vested with the 5th respondent to exercise jurisdiction in respect of the special privilege fee, which has been considered and decided in appeal by the Tribunal under Explanation (c) to Section 263(1) of the Act. He also submits that the action of the respondents his ultravires the provisions of the Act and thus, there is a scope of interference by this Court to quash the show cause notice. 3.Considering the same, there shall be an order of interim stay till 03.01.2014. Post the matter on 03.01.2014 for counter and disposal. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to disturb the interim order, which has been continuing since 2013. However, to make things clear, there will be a direction to the petitioner to file an affidavit setting out as to what is the stage of the appeals and other connected matters. 5. Post on 16.6.2016. 5. Pursuant thereto, an affidavit has been filed by the writ petitioner stating that for the assessment year 2010-11, the appeal in I.T.A.No.670/13-14 was posted for hearing on 9.7.2014 and subsequently, adjourned to 13.8.2014, 21.08.2014, 10.09.2014 and 9.10.2014. The appeals for the assessment years 2011-12, 12-13 in I.T.A.Nos.122/2014-15, 145/15-16 and 233/15-16 were also taken up for hearing along with the appeal for the assessment year 2010-11 and all the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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