9911796707
TMI Blog1994 (10) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... directing respondent No. 1, the Commissioner of Income-tax (Appeals), Muzaffarnagar, to dispose of an application for staying the recovery of the income-tax dues for the assessment year 1991-92 and also a direction staying the recovery proceedings till the disposal of the said stay application by respondent No. 1. Since the petition involves a purely legal question about the power of the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Commissioner of Income-tax (Appeals) has not yet disposed of the stay application and he be directed to do so by issuing a writ of mandamus and, in the meantime, this court may stay the recovery proceedings. Reliance is placed on a judgment of this court in Prem Prakash Tripathi v. CIT [1994] 208 ITR 461 in which this court held that the power to grant stay of the recovery of the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4' to the writ petition, the Assessing Officer declined to stay payment of the demand. He, therefore, contended that the petitioner's application dated August 12, 1994, was not maintainable before the Commissioner of Income-tax (Appeals) because, by that time, the petitioner's application under section 220(6) of the Act had not been decided. This contention, in my view, is not correct. The power o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tay within a period of one month from the date a certified copy of this order is filed by the petitioner before him. The petitioner is directed to do so within ten days from today. Till the disposal of the stay application by the Commissioner of Income-tax (Appeals), the recovery of income-tax dues for the assessment year 1991-92 shall remain stayed. A copy of this order may be furnished to lear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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