2019 (2) TMI 998

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..... L D. NAIR, SMT. ARYA ANIL, SMT. NILOOFAR O. NIZAM AND SRI. R. SREEJITH For The Respondents : SRI. CHRISTOPHER ABRAHAM, SC JUDGMENT The petitioner had its assessment completed under Section 143(3) of the Income Tax Act. Thereafter, the Department initiated proceedings under Section 263 of the Act. Objecting to the Department's invoking Section 263 of the Act, the petitioner filed an appeal .....

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..... m, the Ext.P7 applies to appeals pending before the Commissioner of Income Tax (Appeals), but not those before the Tribunal. He has also submitted that, in the first place, the petitioner's Ext.P5 representation is of no consequence, because the 1st respondent has no power to pass an order like the Ext.P6. Thus Sri Nair concludes that once an order lacks a source of power, merely the applicant .....

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..... 1st respondent cannot take recourse to the Ext.P7. Then essentially, he should have been conferred the power under the provisions of the statute, to stay proceeds with or without any pre-condition. The Department could not bring to my notice any such power being enjoyed by the 1st respondent. 8. That said, the petitioner's counsel, however pleads that unless the coercive recovery proceedings .....

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