9911796707
TMI Blog2003 (3) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... en granted in one case does not mean that irrespective of the factual position, the relief has to be granted in other cases as well - additional demand appears to have been raised on the basis of certain deposit which the assessee was unable to explain – Thus, interim stay can not be granted on the ground that it was granted in respect of an earlier year of assessment - - - - - Dated:- 19-3-2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the arrears demanded by the authority. The appellant has not made the deposit. He has, however, filed the present appeal. We have heard Mr. Dale P. Kurian, learned counsel for the appellant. He contends that in respect of an earlier year of assessment, this court had granted an interim stay, a copy of which has been produced as exhibit P10. Thus, the stay should have been granted even in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see was unable to explain. Thus, it cannot be said that the discretion has not been properly exercised. Without expressing any opinion on the merits of the orders of assessment, we find no infirmity in the view taken by the learned single judge so as to call for any interference in this appeal. No other point has been raised. In view of the above, the appeal is dismissed. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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