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“stay petition”

AppealsSection 254Section 254340 judgments

The decision most relied on for stay petition is Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations (336 ITR 533), cited in 21 judgments on BharatTax.

Leading authorities on stay petition

Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations
336 ITR 533 · 2011 · High Court
21
citing judgments

A writ petition challenging a search operation is liable to be dismissed on the ground of laches if the assessee unduly delays challenging the proceedings and only seeks to stall them when they anticipate an adverse outcome.

KishoreJagjivandasTanna v. Joint Director of Income Tax (Inv.)
98 Taxmann.com 235 · 2018 · High Court
11
citing judgments

A litigant who delays in pursuing their rights for over a decade, despite a favorable court order, does not deserve relief in discretionary and equitable jurisdiction.

Judgments citing stay petition

Rajakumari Shopping Mall LLP., Attingal vs. Principal Commissioner of Income Tax, Trivandrum

In the result, the appeal by the assessee is dismissed as withdrawn

ITA 470/COCH/2022[2016-2017]Status: DisposedITAT Cochin16 May 2023AY 2016-2017

Bench: Shri Sanjay Arora & Shri Aby T.Varkey

For Appellant: Shri Anil D. Nair, AdvFor Respondent: Shri Prasanth V.K. CIT-DR
Section 132(1)Section 143(3)Section 153ASection 263

plea for withdrawal of it’s appeal; the same being rendered inconsequential in view of the subsequent developments. We order accordingly. The assessee’s stay petition is rendered infructuous in consequence. 4. In the result, the appeal by the assessee is dismissed as withdrawn. Order pronounced in open court

Rajesh Omprakash Agrawal, Thane vs. DCIT (CC) 4(3), Mumbai

In the result, All Stay Applications of the assessee are allowed

ITA 1198/MUM/2020[2014-15]Status: DisposedITAT Mumbai01 May 2023AY 2014-15

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharshi, Am Sa No. 53/Mum/2023 (Arising In Ita No. 1121/Mum/2014 For A.Y. 2009-10) Sa No. 56/Mum/2023 (Arising In Ita No. 1573/Mum/2015 For A.Y. 2010-11) Sa No. 54/Mum/2023 (Arising In Ita No. 884/Mum/2016 For A.Y. 2011-12) Sa No. 55/Mum/2023 (Arising In Ita No. 6671/Mum/20117 For A.Y. 2013-14) Vodafone Idea Ltd. Dcit, Circle 5(2)(1) 10T H Floor, Birla Centurion, Century Mumbai Mills Compound, Pandurang Vs. Budhkar Marg, Worli, Mumbai 400030 (Applicant) (Respondent) Pan No. Aaach5332B

For Appellant: Shri Ninad Patade ARFor Respondent: Shri Sonumendu Kumar DR

also been taken on record by the earlier orders of the stay. 03. The learned Authorized Representative reiterated the above facts as stated in stay petition and therefore requested for extension of stay. 04. The learned Departmental Representative vehemently objected the same. 05. We have carefully considered the rival contentions ... disposal of appeal, whichever is earlier. Both the parties are directed to endeavor for hearing of these appeals on 8 May 2023. Accordingly, these stay petitions are allowed. 06. In the result, All Stay Applications of the assessee are allowed. Order pronounced in the open court on 28.04.2023. (VIKAS AWASHTY

Ab Sciex Pte Ltd, Singapore vs. ACIT, Circle Int Tax 1(1)(1), New Delhi

In the results, appeals filed by the assessee are allowed

ITA 410/DEL/2023[2020-21]Status: DisposedITAT Delhi17 Mar 2023AY 2020-21

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Ussa No. 89 To 93/Del/2023 (In Ita Nos. 406 To 410/Del/2023) Asstt. Years: 2013-14 To 2016-17, 2020-21 Ab Sciex Pte Ltd, Vs. Acit, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxation- Singapore 1(1)(1), New Delhi (Appellant) (Respondent) Pan No. Aanca1192P

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Anshuman Pattnaik, CIT(DR)
Section 144CSection 144C(13)Section 147

sustained. In the results, appeals filed by the assessee are allowed. 8. Given that, the assessee got relief on the quantum proceedings, the stay petitions are being dismissed as infructuous. 9. Order Pronounced in the Open Court on 17/03/2023. (Yogesh Kumar US) Accountant Member Dated: 17/03/2023 *Ajay Kumar Keot

Ab Sciex Pte Ltd, Singapore vs. ACIT Circle Int Tax 1(1)(1), New Delhi

In the results, appeals filed by the assessee are allowed

ITA 409/DEL/2023[2016-17]Status: DisposedITAT Delhi17 Mar 2023AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Ussa No. 89 To 93/Del/2023 (In Ita Nos. 406 To 410/Del/2023) Asstt. Years: 2013-14 To 2016-17, 2020-21 Ab Sciex Pte Ltd, Vs. Acit, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxation- Singapore 1(1)(1), New Delhi (Appellant) (Respondent) Pan No. Aanca1192P

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Anshuman Pattnaik, CIT(DR)
Section 144CSection 144C(13)Section 147

sustained. In the results, appeals filed by the assessee are allowed. 8. Given that, the assessee got relief on the quantum proceedings, the stay petitions are being dismissed as infructuous. 9. Order Pronounced in the Open Court on 17/03/2023. (Yogesh Kumar US) Accountant Member Dated: 17/03/2023 *Ajay Kumar Keot

Ab Sciex Pte Ltd, Singapore vs. ACIT Circle Int Tax 1(1)(1), New Delhi

In the results, appeals filed by the assessee are allowed

ITA 408/DEL/2023[2015-16]Status: DisposedITAT Delhi17 Mar 2023AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Ussa No. 89 To 93/Del/2023 (In Ita Nos. 406 To 410/Del/2023) Asstt. Years: 2013-14 To 2016-17, 2020-21 Ab Sciex Pte Ltd, Vs. Acit, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxation- Singapore 1(1)(1), New Delhi (Appellant) (Respondent) Pan No. Aanca1192P

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Anshuman Pattnaik, CIT(DR)
Section 144CSection 144C(13)Section 147

sustained. In the results, appeals filed by the assessee are allowed. 8. Given that, the assessee got relief on the quantum proceedings, the stay petitions are being dismissed as infructuous. 9. Order Pronounced in the Open Court on 17/03/2023. (Yogesh Kumar US) Accountant Member Dated: 17/03/2023 *Ajay Kumar Keot

Ab Sciex Pte Ltd, Singapore vs. ACIT Circle Int Tax 1(1)(1), New Delhi

In the results, appeals filed by the assessee are allowed

ITA 407/DEL/2023[2014-15]Status: DisposedITAT Delhi17 Mar 2023AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Ussa No. 89 To 93/Del/2023 (In Ita Nos. 406 To 410/Del/2023) Asstt. Years: 2013-14 To 2016-17, 2020-21 Ab Sciex Pte Ltd, Vs. Acit, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxation- Singapore 1(1)(1), New Delhi (Appellant) (Respondent) Pan No. Aanca1192P

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Anshuman Pattnaik, CIT(DR)
Section 144CSection 144C(13)Section 147

sustained. In the results, appeals filed by the assessee are allowed. 8. Given that, the assessee got relief on the quantum proceedings, the stay petitions are being dismissed as infructuous. 9. Order Pronounced in the Open Court on 17/03/2023. (Yogesh Kumar US) Accountant Member Dated: 17/03/2023 *Ajay Kumar Keot

Ab Sciex Pte Ltd, Singapore vs. ACIT Circle Int Tax 1(1)(1), New Delhi

In the results, appeals filed by the assessee are allowed

ITA 406/DEL/2023[2013-14]Status: DisposedITAT Delhi17 Mar 2023AY 2013-14

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Ussa No. 89 To 93/Del/2023 (In Ita Nos. 406 To 410/Del/2023) Asstt. Years: 2013-14 To 2016-17, 2020-21 Ab Sciex Pte Ltd, Vs. Acit, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxation- Singapore 1(1)(1), New Delhi (Appellant) (Respondent) Pan No. Aanca1192P

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Anshuman Pattnaik, CIT(DR)
Section 144CSection 144C(13)Section 147

sustained. In the results, appeals filed by the assessee are allowed. 8. Given that, the assessee got relief on the quantum proceedings, the stay petitions are being dismissed as infructuous. 9. Order Pronounced in the Open Court on 17/03/2023. (Yogesh Kumar US) Accountant Member Dated: 17/03/2023 *Ajay Kumar Keot

Koodaranhi Regional Agricultural Welfare Co-Op Society Ltd, Kozhikkode vs. The ITO, Kozhikkode

In the result, the appeal by the assessee is allowed for statistical purposes and the stay petition is dismissed

ITA 953/COCH/2022[2019-20]Status: DisposedITAT Cochin08 Mar 2023AY 2019-20

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Johnson George, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 139(4)Section 143(1)Section 80Section 80ASection 80PSection 80P(2)Section 80P(2)(a)

Jamuna Devi, Sr. AR Date of hearing : 02.03.2023 Date of Pronouncement : 08.03.2023 O R D E R Per Padmavathy S, Accountant Member: The stay petition and the appeal by the assessee is against the order of the CIT(Appeals), National Faceless Appeal Centre, Delhi [NFAC] dated 28.10.2022 for the assessment ... supra), after giving due opportunity of hearing to the assessee. It is ordered accordingly. 11. In view of the disposal of the appeal, the stay petition has become infructuous and dismissed as such. 12. In the result, the appeal by the assessee is allowed for statistical purposes and the stay

M/S.Mukkam Mega Multipurpose Co-Op Soceity Ltd, Kozhikkode vs. The ITO, Kozhikkode

In the result, the appeal by the assessee is allowed for statistical purposes and the stay petition is dismissed

ITA 952/COCH/2022[2019-20]Status: DisposedITAT Cochin08 Mar 2023AY 2019-20

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Johnson George, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 139(4)Section 143(1)(a)Section 154Section 80Section 80ASection 80PSection 80P(2)

Jamuna Devi, Sr. AR Date of hearing : 02.03.2023 Date of Pronouncement : 08.03.2023 O R D E R Per Padmavathy S, Accountant Member: The stay petition and the appeal by the assessee is against the order of the CIT(Appeals), National Faceless Appeal Centre, Delhi [NFAC] dated 26.10.2022 for the assessment ... supra), after giving due opportunity of hearing to the assessee. It is ordered accordingly. 11. In view of the disposal of the appeal, the stay petition has become infructuous and dismissed as such. 12. In the result, the appeal by the assessee is allowed for statistical purposes and the stay

Rafeek, Kerala vs. The Income Tax Officer, Ward-3, Alappuzha

In the result, the appeal filed by the assesee is allowed for statistical purposes and the Stay Application is dismissed

ITA 861/COCH/2022[2017-18]Status: DisposedITAT Cochin08 Mar 2023AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy S. & Sa.No.58/Coch/2022 (Arising Out Of Ita No.861/Coch/2022) (Assessment Year: 2017-18) Rafeek Vs Ito, Ward-3 Kochukaleeckal A.N.Puram Krishnapuram Alappuzha Kappilmekku Kerala-688 011 Alappuzha-690 533 Pan – Akjpr2342F (Appellant) (Respondent) Assessee By: Sri Suresh Varma, Ca Revenue By: Smt. J.M. Jamuna Devi, Sr. Ar Date Of Hearing: 02.03.2023 Date Of Pronouncement: 08 .03.2023 O R D E R Per: George George K., J.M. This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Cit(A)/Nfac, Delhi Dated 13.09.2021. The Relevant Assessment Year Is 2017-18. The Assessee Also Filed A Stay Application Seeking To Stay The Recovery Of Outstanding Tax Arrears.

For Appellant: Sri Suresh Varma, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. AR
Section 115BSection 143(3)Section 250Section 44ASection 68Section 69

case. With the above observation, we dispose of the appeal filed by the assessee. 9. Since we have already disposed of the appeal, the stay petition is rendered infructuous and same is dismissed. 10. In the result, the appeal filed by the assesee is allowed for statistical purposes

Ochanthuruth Service Co-Op Bank Ltd, Cochin vs. ITO, Non Corporate Ward 2(5), Kochi

In the result, the appeal is allowed for statistical purposes

ITA 1001/COCH/2022[2017-18]Status: DisposedITAT Cochin08 Mar 2023AY 2017-18

Bench: Shri George George K & Ms. Padmavathy S

For Appellant: Shri. Alan P Dev, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 250Section 80PSection 80P(2)(a)Section 80P(2)(e)

supra) and decide in accordance with law, after giving suitable opportunity of being heard to the assessee. 7. In view of our above decision stay petition in SA 88/Coch/22 has become infructuous and dismissed accordingly. 6. In the result, the appeal is allowed for statistical purposes. Pronounced in the open

Mr. Ranjith Thazhe Kunhambath, Ernakulam vs. ITO, Ward 3(3), Non Corporate Range 2, Kochi

In the result, the appeal is allowed in favour of the assessee and the stay petition is dismissed as infructuous

ITA 1000/COCH/2022[2011-12]Status: DisposedITAT Cochin08 Mar 2023AY 2011-12

Bench: Shri George George K & Ms. Padmavathy S

For Appellant: Shri. Paulson, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 154Section 271Section 271(1)(c)Section 274

Stay Application filed vide ITA No.86/Coch/2022 has become infructuous. 9. In the result, the appeal is allowed in favour of the assessee and the stay petition is dismissed as infructuous. Pronounced in the open court on the date mentioned on the caption page. (PADMAVATHY S) Accountant Member Bangalore, Dated

District Legal Services Authority, Trivandrum vs. Income Tax Officer- TDS, Trivandrum

In the result, the appeals filed by the assessee are allowed for statistical purposes and the stay petitions are dismissed

ITA 868/COCH/2022[2016-17]Status: DisposedITAT Cochin03 Mar 2023AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.DR
Section 200ASection 234ESection 250

orders passed by the Assessing Officer (AO) levying late fees under Section 234E of the Act. The assessee has also filed stay petitions seeking stay of recovery of outstanding tax arrears. The relevant assessment years are 2013- 14, 2014-15 & 2016-17. 2. There is a delay of 109 days ... petitions filed afresh and decide the matter in accordance with law. It is ordered accordingly. 10. Since we have disposed off the appeals, the stay petitions filed by the assessee are rendered infructuous and the same are dismissed. 11. In the result, the appeals filed by the assessee are allowed

District Legal Services Authority, Trivandrum vs. Income Tax Officer - TDS, Trivandrum

In the result, the appeals filed by the assessee are allowed for statistical purposes and the stay petitions are dismissed

ITA 867/COCH/2022[2014-15]Status: DisposedITAT Cochin03 Mar 2023AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.DR
Section 200ASection 234ESection 250

orders passed by the Assessing Officer (AO) levying late fees under Section 234E of the Act. The assessee has also filed stay petitions seeking stay of recovery of outstanding tax arrears. The relevant assessment years are 2013- 14, 2014-15 & 2016-17. 2. There is a delay of 109 days ... petitions filed afresh and decide the matter in accordance with law. It is ordered accordingly. 10. Since we have disposed off the appeals, the stay petitions filed by the assessee are rendered infructuous and the same are dismissed. 11. In the result, the appeals filed by the assessee are allowed

District Legal Services Authority, Trivandrum vs. Income Tax Officer (TDS), Trivandrum

In the result, the appeals filed by the assessee are allowed for statistical purposes and the stay petitions are dismissed

ITA 866/COCH/2022[2013-14]Status: DisposedITAT Cochin03 Mar 2023AY 2013-14

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.DR
Section 200ASection 234ESection 250

orders passed by the Assessing Officer (AO) levying late fees under Section 234E of the Act. The assessee has also filed stay petitions seeking stay of recovery of outstanding tax arrears. The relevant assessment years are 2013- 14, 2014-15 & 2016-17. 2. There is a delay of 109 days ... petitions filed afresh and decide the matter in accordance with law. It is ordered accordingly. 10. Since we have disposed off the appeals, the stay petitions filed by the assessee are rendered infructuous and the same are dismissed. 11. In the result, the appeals filed by the assessee are allowed

M/S Wayanad Dist. Co.Op Bank Ltd., Wayanad vs. ITO(TDS), Kozhikode

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

ITA 961/COCH/2022[2019-20]Status: DisposedITAT Cochin28 Feb 2023AY 2019-20

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR
Section 194ASection 201Section 201(1)Section 250

respect of the tax deducted at source at a later point of time. It is ordered accordingly. 10. The assessee has also filed stay petitions seeking stay of recovery of outstanding demand. Since we have already disposed off the appeals on merits, the stay petitions filed by the assessee ... infructuous and the same are dismissed. 11. In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed. Order pronounced in the open Court on 28th February, 2023. (Padmavathy S.) Judicial Member Cochin, Dated: 28th February, 2023 Copy

M/S Wayanad Dist. Co.Op Bank Ltd., Wayanad vs. ITO(TDS), Kozhikode

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

ITA 960/COCH/2022[2018-19]Status: DisposedITAT Cochin28 Feb 2023AY 2018-19

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR
Section 194ASection 201Section 201(1)Section 250

respect of the tax deducted at source at a later point of time. It is ordered accordingly. 10. The assessee has also filed stay petitions seeking stay of recovery of outstanding demand. Since we have already disposed off the appeals on merits, the stay petitions filed by the assessee ... infructuous and the same are dismissed. 11. In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed. Order pronounced in the open Court on 28th February, 2023. (Padmavathy S.) Judicial Member Cochin, Dated: 28th February, 2023 Copy

M/S Wayanad Dist. Co.Op Bank Ltd., Wayanad vs. ITO(TDS), Kozhikode

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

ITA 959/COCH/2022[2017-18]Status: DisposedITAT Cochin28 Feb 2023AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR
Section 194ASection 201Section 201(1)Section 250

respect of the tax deducted at source at a later point of time. It is ordered accordingly. 10. The assessee has also filed stay petitions seeking stay of recovery of outstanding demand. Since we have already disposed off the appeals on merits, the stay petitions filed by the assessee ... infructuous and the same are dismissed. 11. In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed. Order pronounced in the open Court on 28th February, 2023. (Padmavathy S.) Judicial Member Cochin, Dated: 28th February, 2023 Copy

M/S Wayanad Dist. Co.Op Bank Ltd., Wayanad vs. ITO(TDS), Kozhikode

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

ITA 958/COCH/2022[2016-17]Status: DisposedITAT Cochin28 Feb 2023AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR
Section 194ASection 201Section 201(1)Section 250

respect of the tax deducted at source at a later point of time. It is ordered accordingly. 10. The assessee has also filed stay petitions seeking stay of recovery of outstanding demand. Since we have already disposed off the appeals on merits, the stay petitions filed by the assessee ... infructuous and the same are dismissed. 11. In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed. Order pronounced in the open Court on 28th February, 2023. (Padmavathy S.) Judicial Member Cochin, Dated: 28th February, 2023 Copy

DCIT, Corporate Circle-1(1), Bhubaneswar vs. M/S. Gridco Limited, Bhubaneswar

In the result, appeal of the revenue stands dismissed

ITA 298/CTK/2016[2010-11]Status: DisposedITAT Cuttack20 Feb 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year :2010-2011 2011 Dcit, Corporate Circle Dcit, Corporate Circle-1(1), Vs. Grid Corporation Of Orissa Grid Corporation Of Orissa Bhubaneswar Bhubaneswar Ltd., Ltd., Gridco Gridco House, House, Janapath, Bhubaneswar Janapath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri Ved Jain/P.Venugopal Rao /P.Venugopal Rao, Ars Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 20/0 02/2023 Date Of Pronouncement : 20/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Revenue Against The Order Of The Ld Against The Order Of The Ld Cit(A)-1, Bhubaneswar, 1, Bhubaneswar, Dated 9.5.2016 In Appeal No. In Appeal No.0493/14-15 For The Assessment Year Assessment Year 2010-2011. 2. S/Shri Ved Jain & P.Venugopal Rao, S/Shri Ved Jain & P.Venugopal Rao, Ld Ar Ld Ars Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: S/Shri Ved Jain/P.Venugopal RaoFor Respondent: Shri M.K.Gautam
Section 194Section 194JSection 197(1)Section 40

case of Maharashtra State Electricity Distribution Co Ltd(supra) relied upon by ld CIT DR clearly shows that it is a case of stay petition. For the purpose of staying of demand, the Co-ordinate Bench of this Tribunal has taken a view that the assessee has not shown