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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

Shri Shamjibhai Sadhabhai Kangad, Gandhidham-Kutch vs. The DCIT Central Circle-1, Rajkot

In the result, appeal filed by the Revenue, in IT(SS) No

ITA 320/RJT/2022[2021-22]Status: DisposedITAT Rajkot31 Jul 2025AY 2021-22

Bench: Dr. Arjun Lal Saini

Section 153A

No.4 & 5 and the additional grounds raised by the assessee are dismissed. 76. In effect, both the appeals are dismissed. As a consequence, the stay petitions filed by the assessee do not survive, and the same are also dismissed.” 15. We agree with the above findings of the Tribunal

Anil Raddi Karakalli, Talikoti vs. Income Tax Officer, Ward-1(1) & Tps, Bijapur

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 52/BANG/2025[2018-19]Status: DisposedITAT Bangalore24 Jul 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Sri Ganesh R Gale, Standing counsel for department
Section 148Section 44ASection 69A

assessee is partly allowed for statistical purposes. 7. Since we have remitted the entire issue back to the file of AO, the Stay petition No.37/Bang/2025 for the AY 2018-19 filed by the assessee becomes infructuous and accordingly dismissed. ITA No.52/Bang/2025 & SP No.37/Bang/2025 AnilraddiKarakalli, Talikoti Page ... combined result, appeal of the assessee is partly allowed for statistical purposes and the Stay petition filed by the assessee is dismissed. Order pronounced in the open court on 24th July, 2025 (Prashant Maharishi) Judicial Member Bangalore, Dated 24th July,2025. VG/SPS Copy to: 1. The Applicant 2. The Respondent

Orissa Road Safety Society, Cuttack vs. ITO Exemption, Cuttack

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 352/CTK/2025[2019-20]Status: DisposedITAT Cuttack23 Jul 2025AY 2019-20

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Natabar Panda, ARFor Respondent: Shri Nishanth Rao B, DR
Section 12ASection 143(1)Section 143(3)

result, the appeals of the assessee are partly allowed for statistical purposes. 08. The assessee has also filed Stay Petitions No. 1 to 5/CTK/2025. As we have already disposed off the appeals of the assessee by restoring the issues to the file of the AO, the Stay Petitions filed

Orissa Road Safety Society, Cuttack vs. ITO Exemption, Cuttack

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 351/CTK/2025[2018-19]Status: DisposedITAT Cuttack23 Jul 2025AY 2018-19

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Natabar Panda, ARFor Respondent: Shri Nishanth Rao B, DR
Section 12ASection 143(1)Section 143(3)

result, the appeals of the assessee are partly allowed for statistical purposes. 08. The assessee has also filed Stay Petitions No. 1 to 5/CTK/2025. As we have already disposed off the appeals of the assessee by restoring the issues to the file of the AO, the Stay Petitions filed

Orissa Road Safety Society, Cuttack vs. ITO Exemption, Cuttack

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 350/CTK/2025[2010-11]Status: DisposedITAT Cuttack23 Jul 2025AY 2010-11

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Natabar Panda, ARFor Respondent: Shri Nishanth Rao B, DR
Section 12ASection 143(1)Section 143(3)

result, the appeals of the assessee are partly allowed for statistical purposes. 08. The assessee has also filed Stay Petitions No. 1 to 5/CTK/2025. As we have already disposed off the appeals of the assessee by restoring the issues to the file of the AO, the Stay Petitions filed

Orissa Road Safety Society, Cuttack vs. Income Tax Officer, Exemption, Cuttack

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 109/CTK/2025[2015-16]Status: DisposedITAT Cuttack23 Jul 2025AY 2015-16

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Natabar Panda, ARFor Respondent: Shri Nishanth Rao B, DR
Section 12ASection 143(1)Section 143(3)

result, the appeals of the assessee are partly allowed for statistical purposes. 08. The assessee has also filed Stay Petitions No. 1 to 5/CTK/2025. As we have already disposed off the appeals of the assessee by restoring the issues to the file of the AO, the Stay Petitions filed

Orissa Road Safety Society, Cuttack vs. ITO, Exemption, Cuttack

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 108/CTK/2025[2014-15]Status: DisposedITAT Cuttack23 Jul 2025AY 2014-15

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Natabar Panda, ARFor Respondent: Shri Nishanth Rao B, DR
Section 12ASection 143(1)Section 143(3)

result, the appeals of the assessee are partly allowed for statistical purposes. 08. The assessee has also filed Stay Petitions No. 1 to 5/CTK/2025. As we have already disposed off the appeals of the assessee by restoring the issues to the file of the AO, the Stay Petitions filed

Elumalai, Kancheepuram vs. ITO, Ward-1, Kancheepuram

In the result, appeals filed by the assessee are allowed for statistical

ITA 1647/CHNY/2025[2018-19]Status: DisposedITAT Chennai10 Jul 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. M. Lavanya, FCAFor Respondent: DR is on leave
Section 144Section 270A

एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1646 & 1647/Chny/2025 & Stay Petition Nos.56 & 57/Chny/2025 [in ITA Nos.1646 & 1647/Chny/2025] िनधा"रणवष"/Assessment Year: 2018-19 v. Mr. Elumalai, The ITO, 162, Kandigai Street, Ward-1, Ramanujapuram Village ... Hearing : 17.06.2025 : घोषणाक"तारीख /Date of Pronouncement 10.07.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: These appeals as well as Stay Petitions preferred by the assessee are against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT

Elumalai, Kanchipuram vs. ITO, Ward-1, Kanchipuram

In the result, appeals filed by the assessee are allowed for statistical

ITA 1646/CHNY/2025[2018-19]Status: DisposedITAT Chennai10 Jul 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. M. Lavanya, FCAFor Respondent: DR is on leave
Section 144Section 270A

एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1646 & 1647/Chny/2025 & Stay Petition Nos.56 & 57/Chny/2025 [in ITA Nos.1646 & 1647/Chny/2025] िनधा"रणवष"/Assessment Year: 2018-19 v. Mr. Elumalai, The ITO, 162, Kandigai Street, Ward-1, Ramanujapuram Village ... Hearing : 17.06.2025 : घोषणाक"तारीख /Date of Pronouncement 10.07.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: These appeals as well as Stay Petitions preferred by the assessee are against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT

Ram Kumar Tallah, Bengaluru vs. ITO Ward 5(3)(5) Bangalore, Bengaluru

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 733/BANG/2025[2015-16]Status: DisposedITAT Bangalore02 Jul 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubeys.A No. 43/Bang/2025 Assessment Year: 2015-16

For Appellant: Ms. Swathi Jain, CAFor Respondent: Shri Ganesh R Ghale, Advocate for Standing
Section 147Section 69A

NFAC, Delhi dated 03/01/2025 in DIN No. ITBA/NFAC/S/250/ 2024-25/1071867155(1) for the assessment year 2015-16. The assessee has also filed stay petition. ITA No.733/Bang/2025 & SA No.43/Bang/2025 Page 2 of 4 2. In the present case, the cash deposits in the bank account of the assessee amounting ... purposes. . ITA No.733/Bang/2025 & SA No.43/Bang/2025 Page 4 of 4 S.A. No. 43/Bang/2025 8. Since, the main appeal of the assessee is disposed off, the stay petition filed by the assessee is dismissed as infructuous. 9. In the combined result, the appeal of the assessee is allowed for statistical purposes whereas

Venus Industries, Kodungallur vs. ACIT, Circle 2(1), Thrissur

In the result, appeal filed by the assessee is partly allowed

ITA 402/COCH/2025[2017-18]Status: DisposedITAT Cochin30 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Binisha Baby, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 144Section 250Section 270ASection 68

assessee against the penalty order passed U/s. 270A is also remitted back to the file of the CIT(A)/NFAC. 13. The Stay Petition filed by the assessee in S.P. No. 55/Coch/2025 (AY 2017-18) stands dismissed. Order pronounced in the open court on 30th June, 2025. (SONJOY SARMA) ACCOUNTANT

Venus Industries, Kodungallur vs. ACIT, Circle 2(1), Thrissur

In the result, appeal filed by the assessee is partly allowed

ITA 401/COCH/2025[2017-18]Status: DisposedITAT Cochin30 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Binisha Baby, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 144Section 250Section 270ASection 68

assessee against the penalty order passed U/s. 270A is also remitted back to the file of the CIT(A)/NFAC. 13. The Stay Petition filed by the assessee in S.P. No. 55/Coch/2025 (AY 2017-18) stands dismissed. Order pronounced in the open court on 30th June, 2025. (SONJOY SARMA) ACCOUNTANT

Vetrivel Senthilkumar, Madurai vs. ITO, Corporate Ward-3, Madurai

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

ITA 1800/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Jun 2025AY 2018-19

Bench: Shri George George Kand Shri S.R. Raghunathas.A. No. 58/Chny/2025 [In Ita No. 1800/Chny/2025] & आयकर अपील सं./Ita No.:1800/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Vetrivel Senthilkumar, The Income Tax Officer, No.13, Muppar Street, Vs Corporate Ward – 3, Balamurugan Kovil Road, Madurai. Vadipatti, Madurai – 625 218. Pan: Baaps 3641C ("ाथ"क / Petitioner) (""यथ"/Respondent) "ाथ"क क" ओर से/Petitioner By : Ms. N.V. Narayanan, Advocate ""यथ" क" ओर से/Respondent By : Smt. Samantha Mullamudi, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 27.06.2025 घोषणा क" तारीख/Date Of Pronouncement : 27.06.2025

For Respondent: Smt. Samantha Mullamudi, Addl.CIT
Section 250

घोषणा क" तारीख/Date of Pronouncement : 27.06.2025 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: The assessee has filed this stay petition requesting for stay of outstanding demand of Rs.1,50,24,243/- for the assessment year 2018-19. 2. When this stay petition was called ... order ex-parte by a non-speaking order. Since the order of FAA is ex-parte, we are adjudicating the appeal along with the stay petition. 4. The appeal filed at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal

Wavoo Real Estate Corporation, Chennai vs. Commissioner of Income Tax (Appeals), Chennai

In the result, all the appeals filed by the assessee are allowed for statistical purposes and the Stay Applications are dismissed

ITA 764/CHNY/2025[2016-17]Status: DisposedITAT Chennai25 Jun 2025AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.762, 763 & 764/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2016-17 & S.A. Nos. 52, 53 & 54/Chny/2025 [In I.T.A. Nos.762, 763 & 764/Chny/2025] Wavoo Real Estate Corporation, Vs. The Dcit/Assistant Commissioner Of Wavoo Mansion, 48/39, Rajaji Salai, Income Tax, 1St Floor, Room No. 106, Mannady, Non Corporate Ward 12(1), Chennai 600 001. Chennai. [Pan:Aaafw0270G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 20.06.2025 घोषणा की तारीख /Date Of Pronouncement : 25.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Three Stay Applications Are Filed By The Petitioner Seeking Grant Of Stay From Recovery Of Outstanding Disputed Demand Of ₹.1,07,85,566/- For Ay 2013-14, ₹.2,61,518/- For Ay 2014-15 & ₹.13,88,831/- For Ay 2016-17 Till The Final Disposal Of The Appeals Filed By The Petitioner.

For Appellant: NoneFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 142(1)Section 144Section 147Section 148Section 194I

assessee, further, we find no 2 I.T.A. Nos.762-764/Chny/25 & S.A. Nos. 52-54/Chny/25 appearance was made on 06.06.2025 and 13.06.2025. The assessee filed these stay petitions, wherein, the assessee sought to direct the Assessing Officer not to take any coercive measures till the disposal of main appeals and stay

Wavoo Real Estate Corporation, Chennai vs. Commissioner of Income Tax (Appeals), Chennai

In the result, all the appeals filed by the assessee are allowed for statistical purposes and the Stay Applications are dismissed

ITA 763/CHNY/2025[2014-15]Status: DisposedITAT Chennai25 Jun 2025AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.762, 763 & 764/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2016-17 & S.A. Nos. 52, 53 & 54/Chny/2025 [In I.T.A. Nos.762, 763 & 764/Chny/2025] Wavoo Real Estate Corporation, Vs. The Dcit/Assistant Commissioner Of Wavoo Mansion, 48/39, Rajaji Salai, Income Tax, 1St Floor, Room No. 106, Mannady, Non Corporate Ward 12(1), Chennai 600 001. Chennai. [Pan:Aaafw0270G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 20.06.2025 घोषणा की तारीख /Date Of Pronouncement : 25.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Three Stay Applications Are Filed By The Petitioner Seeking Grant Of Stay From Recovery Of Outstanding Disputed Demand Of ₹.1,07,85,566/- For Ay 2013-14, ₹.2,61,518/- For Ay 2014-15 & ₹.13,88,831/- For Ay 2016-17 Till The Final Disposal Of The Appeals Filed By The Petitioner.

For Appellant: NoneFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 142(1)Section 144Section 147Section 148Section 194I

assessee, further, we find no 2 I.T.A. Nos.762-764/Chny/25 & S.A. Nos. 52-54/Chny/25 appearance was made on 06.06.2025 and 13.06.2025. The assessee filed these stay petitions, wherein, the assessee sought to direct the Assessing Officer not to take any coercive measures till the disposal of main appeals and stay

Wavoo Real Estate Corporation, Chennai vs. Commissioner of Income Tax(Appeals), Chennai

In the result, all the appeals filed by the assessee are allowed for statistical purposes and the Stay Applications are dismissed

ITA 762/CHNY/2025[2013-14]Status: DisposedITAT Chennai25 Jun 2025AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.762, 763 & 764/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2016-17 & S.A. Nos. 52, 53 & 54/Chny/2025 [In I.T.A. Nos.762, 763 & 764/Chny/2025] Wavoo Real Estate Corporation, Vs. The Dcit/Assistant Commissioner Of Wavoo Mansion, 48/39, Rajaji Salai, Income Tax, 1St Floor, Room No. 106, Mannady, Non Corporate Ward 12(1), Chennai 600 001. Chennai. [Pan:Aaafw0270G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 20.06.2025 घोषणा की तारीख /Date Of Pronouncement : 25.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Three Stay Applications Are Filed By The Petitioner Seeking Grant Of Stay From Recovery Of Outstanding Disputed Demand Of ₹.1,07,85,566/- For Ay 2013-14, ₹.2,61,518/- For Ay 2014-15 & ₹.13,88,831/- For Ay 2016-17 Till The Final Disposal Of The Appeals Filed By The Petitioner.

For Appellant: NoneFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 142(1)Section 144Section 147Section 148Section 194I

assessee, further, we find no 2 I.T.A. Nos.762-764/Chny/25 & S.A. Nos. 52-54/Chny/25 appearance was made on 06.06.2025 and 13.06.2025. The assessee filed these stay petitions, wherein, the assessee sought to direct the Assessing Officer not to take any coercive measures till the disposal of main appeals and stay

The Aroor Central Service Co-Operative Bank Limited, Alappuzha vs. ITO, Ward -2, Alappuzha

In the result, the appeals and stay applications filed by the assessee stand dismissed

ITA 372/COCH/2025[2021-22]Status: DisposedITAT Cochin23 Jun 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)Section 143(1)Section 143(3)Section 250Section 80ASection 80P

Faceless Appeal Centre, Delhi [CIT(A)] dated 20.03.2024 & 22.03.2024 for Assessment Years (AY) 2017-18 and 2021-22, respectively. The appellant had also filed Stay Petitions in SA Nos. 51 & 52/Coch/2024 for stay of collection of outstanding demands. 2. Since identical issues and facts are involved in these appeals, they

The Aroor Central Service Co-Operative Bank Limited, Alappuzha vs. ITO, Ward -5, Alappuzha

In the result, the appeals and stay applications filed by the assessee stand dismissed

ITA 371/COCH/2025[2017-18]Status: DisposedITAT Cochin23 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)Section 143(1)Section 143(3)Section 250Section 80ASection 80P

Faceless Appeal Centre, Delhi [CIT(A)] dated 20.03.2024 & 22.03.2024 for Assessment Years (AY) 2017-18 and 2021-22, respectively. The appellant had also filed Stay Petitions in SA Nos. 51 & 52/Coch/2024 for stay of collection of outstanding demands. 2. Since identical issues and facts are involved in these appeals, they

Jharkhand Bhawan Evam Anya Sanirman Karmkar Kalyan Board, Ranchi vs. ITO, Ward-1(1), Ranchi

In the result, appeals` of the assessee stand partly allowed for statistical purposes

ITA 99/RAN/2025[2013-14]Status: DisposedITAT Ranchi13 Jun 2025AY 2013-14

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri M.K.Chowdhary, AdvFor Respondent: Smt. Rinku Singh, CIT DR

15/10266681 and Appeal No.NFAC/2017- 18/10245078 for the assessment years 2013-14,2015 14,2015-16 & 2018-19, respectively. The assessee has also filed stay petitions. . The assessee has also filed stay petitions. P a g e 1 | 13 ITA Nos.99, 100 & 101/RAN/2025 S.A.No.10 to 12/Ran/2025Assessment Years ... file of the AO. 7.. In the result, appeals` of the assessee stand partly allowed for statistical purposes. 8. The assessee has filed stay petitions being S.A. 11 and 12/RAN/2025. As we have already disposed off the appeals filed by the assessee, the Stay Petitions have become infructuous

Jharkhand Bhawan Evam Anya Sanirman Karmkar Kalyan Board, Ranchi vs. ITO, Ward-1(1), Ranchi

In the result, appeals` of the assessee stand partly allowed for statistical purposes

ITA 101/RAN/2025[2018-19]Status: DisposedITAT Ranchi13 Jun 2025AY 2018-19

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri M.K.Chowdhary, AdvFor Respondent: Smt. Rinku Singh, CIT DR

15/10266681 and Appeal No.NFAC/2017- 18/10245078 for the assessment years 2013-14,2015 14,2015-16 & 2018-19, respectively. The assessee has also filed stay petitions. . The assessee has also filed stay petitions. P a g e 1 | 13 ITA Nos.99, 100 & 101/RAN/2025 S.A.No.10 to 12/Ran/2025Assessment Years ... file of the AO. 7.. In the result, appeals` of the assessee stand partly allowed for statistical purposes. 8. The assessee has filed stay petitions being S.A. 11 and 12/RAN/2025. As we have already disposed off the appeals filed by the assessee, the Stay Petitions have become infructuous