“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

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

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

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 100/RAN/2025[2015-16]Status: DisposedITAT Ranchi13 Jun 2025AY 2015-16

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

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

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 686/BANG/2025[2014-15]Status: DisposedITAT Bangalore13 Jun 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Ksp No.42/Bang/2025 (In Ita No.686/Bang/2025) Assessment Year : 2014-15

For Appellant: Shri. Ram Kumar Tallah, Assessee and Smt. Swathi Jain, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 148Section 69A

result, appeal filed by the assessee is allowed for statistical purpose. Since we have remitted this issue back to the JAO, therefore, the Stay petition filed by the assessee becomes infructuous. Pronounced in the court on the date mentioned on the caption page. (SOUNDARARAJAN K) Accountant Member Bangalore, Dated

Timken India Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1, Jamshedpur

In the result, appeal of the assessee stands partly allowed

ITA 92/RAN/2022[2017-18]Status: DisposedITAT Ranchi12 Jun 2025AY 2017-18

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

For Appellant: S/Shri K.M.Gupta/Krishan Shaw, ARsFor Respondent: Smt. Rinku Singh, CIT DR

Section 115JSection 14ASection 234D

Assessment Year : 2017-18 19. In the result, appeal of the assessee stands partly allowed. 20. As we have disposed of the appeal, the stay petition has become infructous Order dictated and pronounced in the open court on 12/06/2025. (RATNESH NANDAN SAHAY) JUDICIAL MEMBER Ranchi; Dated 12/06/2025 B.K.Parida

Late Shri Muthuvel Kalathadi Muthu, L/H. Smt. Karpagavalli, Chennai vs. ITO, Ncw-22(2), Tambaram

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

ITA 1363/CHNY/2025[2017-18]Status: DisposedITAT Chennai11 Jun 2025AY 2017-18

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1363/Chny/2025 िनधा"रण वष"/Assessment Year:2017-18 & Sa No.55/Chny/2025 [In Ita No.1363/Chny/2025]

For Appellant: Shri Vishwa Padmanabhan, CAFor Respondent: Ms. Sita Krishnamoorthy, JCIT

Section 144Section 250

shall not seek unnecessary adjournment. It is ordered accordingly. ITA No.1363/CHNY/2025 & SA No.55/CHNY/2025 SA No.55/CHNY/2025 7. Since, we have decided the appeal, the stay petition is rendered infructuous and we dismiss the same. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes ... stay petition filed by the assessee is dismissed. Order pronounced in the open court on 11th June, 2025 at Chennai. (एस.आर. रघुनाथा) (जॉज" जॉज" के) (S.R. RAGHUNATHA) (GEORGE GEORGE K) उपा"य" /VICE PRESIDENT लेखा सद"य/ACCOUNTANT MEMBER चे"नई/Chennai, "दनांक/Dated, the 11th June

Vembu Kumar, Chennai vs. DCIT Corporate Circle 1(1), Chennai

In the result, appeal filed by the assessee is allowed and Stay

ITA 734/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Ms. Gouthami Manivasagam

Section 139(1)Section 90

SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER arrac atic 4 /ITA No.734/Chny/2025 fiat at/ Assessment Year: 2018-19 & Stay Petition No.28/Chny/2025 Prater a/ Assessment Year: 2018-19 Vembu Kumar, v. |The DCIT, No.19, Manasarovar Apartments, Corporate Circle-1(1), C-2, III Seaward Road ... grant impugned Foreign Tax Credit to the assessee after verifying Form No.67. 5. In the result, appeal filed by the assessee is allowed and Stay Petition filed by the assessee is dismissed as infructuous. Order pronounced on the 04" day of June, 2025, in Chennai. Sd/- Sd/- (FAT PAR serare

Primary Agriculture Cooperative Credit Society Limited, Adarakatti, Lakshmeshwar Taluk Gadag District vs. Income Tax Officer Ward 1, Gadag

In the result, the appeal of the assessee is dismissed

ITA 279/BANG/2025[2017-18]Status: DisposedITAT Bangalore28 May 2025AY 2017-18

Bench: Shri Waseem Ahmed

For Appellant: Shri Mahesh Hindi, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 10ASection 10BSection 139(1)Section 142(1)Section 144Section 80A(5)Section 80PSection 80P(2)(a)

interfere with the orders of the lower authorities. Hence the ground of appeal of the assessee is dismissed. S.A. No.10/Bang/2025 15. Regarding the stay petition filed by the assessee, I note that once the main appeal of the assessee has been disposed of, I do not find any reason ... adjudicate the stay petition filed by the assessee. Accordingly, the stay petition filed by the assessee is dismissed as infructuous. . ITA No.279/Bang/2025 & SA No.10/Bang/2025 Page 8 of 8 16. In the result, the appeal of the assessee is dismissed. Order pronounced in court on 28th day of May, 2025 (WASEEM

Adroit Corporate Services Private Limited, Mumbai vs. Commissioner of Income Tax, Churchgate

In the result, the appeal as well the stay application of the assessee stand dismissed

ITA 6288/MUM/2024[2018-19]Status: DisposedITAT Mumbai19 May 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Ms. Neera SawantFor Respondent: Mr. Ram Krishn Kedia, Sr. DR

Section 143(1)Section 36(1)Section 36(1)(iii)Section 36(1)(va)Section 43B

Mumbai [in short ‘the Ld. CIT(A)’] for assessment year 2018-19. Adroit Corporate Services Private Ltd. 2 SA No. 125/Mum/2024 in 2. The Stay petition of the assessee is for seeking stay on the recovery of the demand in relation to the present ITA. Both the parties agreed ... upheld, and Ground No. 3 of the assessee’s appeal is dismissed. 12. Since the appeal of the assessee itself has been decided, the stay petition filed by the assessee is rendered infructuous. 13. In the result, the appeal as well the stay application of the assessee stand dismissed. Order

Rajadhani Jewellers, Wayanad vs. ITO, Ward 1, Kalpetta

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

ITA 260/COCH/2025[2018-19]Status: DisposedITAT Cochin16 May 2025AY 2018-19

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Arun Raj S, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR

Section 250

Sr.AR Date of Date of Hearing :16.05.2025 Pronouncement : 16.05.2025 O R D E R Per George George K, Vice-President : This appeal, along with stay petition, at the instance of assessee are directed against the order of the National Faceless Assessment Centre / Commissioner of Income Tax (Appeals) [“CIT(A)”] dated ... accordingly, the same is dismissed as infructuous. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay petition is dismissed. Order pronounced on this 16th day of May, 2025. (Inturi Rama Rao) VICE-PRESIDENT Cochin; Dated : 16th May, 2025. Devadas G* Copy

M/S. Tamil Nadu Construction Workers Welfare Board, Chennai vs. DCIT (Exemptions), Chennai

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

ITA 318/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 May 2025AY 2018-19

Bench: Shri George George K & Shri Jagadish

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri V. Justin, CIT

Section 10(46)Section 11Section 11(1)(d)Section 143(2)Section 143(3)Section 250

assessments for assessment years 2017-18 & 2018-19 as per law. It is ordered accordingly. 9. Since, we have decided the appeals, the stay petitions are rendered infructuous and we dismiss the same. 10. In the result, the appeals filed by the assessee are allowed for statistical purposes ... stay petitions filed by the assessee are dismissed. Order pronounced in the open court on 9th May, 2025 at Chennai. (जगद"श) (जॉज" जॉज" के) (JAGADISH) (GEORGE GEORGE K) लेखा सद"य/ACCOUNTANT MEMBER उपा"य" /VICE PRESIDENT चे"नई/Chennai, "दनांक/Dated, the 9th May, 2025 ITA No.317 & 318CHNY/2025

M/S. Tamilnadu Construction Workers Welfare Board, Chennai vs. DCIT (Exemptions), Chennai

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

ITA 317/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 May 2025AY 2017-18

Bench: Shri George George K & Shri Jagadish

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri V. Justin, CIT

Section 10(46)Section 11Section 11(1)(d)Section 143(2)Section 143(3)Section 250

Kony Inc, United States of America vs. Deputy Commissioner of Income Tax, International Taxation 1(2), Chennai, Tamil Nadu

In the result, the appeal filed by the assessee is allowed and the stay petition filed by the assessee is dismissed

ITA 185/CHNY/2025[2022-23]Status: DisposedITAT Chennai08 May 2025AY 2022-23

Bench: Shri George George K & Shri Jagadish

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri V. Justin, CIT

Section 143(2)Section 4

ordinate bench order of the Tribunal. It is ordered accordingly. ITA No.185/CHNY/2025 & SA No.25/CHNY/2025 8. Since, we have decided the appeal, the stay petition is rendered infructuous and we dismiss the same. 9. In the result, the appeal filed by the assessee is allowed and the stay petition filed

Shri. Anantula Vijay Mohan, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bangalore

ITA 2060/BANG/2024[2017-18]Status: DisposedITAT Bangalore07 May 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

Section 143(3)Section 250

assessment year 2017-18 passed u/s 250 of the Income Tax Act, 1961 (in short 'The Act'). Since both these appeals and the stay petition are of the same assessee for the different assessment years, these are clubbed together, heard together and disposed of by this common order

Anantula Vijay Mohan, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bangalore

ITA 2059/BANG/2024[2016-17]Status: DisposedITAT Bangalore07 May 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Respondent: Sri Padma Khincha, A.R

Section 143(3)Section 250

assessment year 2017-18 passed u/s 250 of the Income Tax Act, 1961 (in short "The Act"). Since both these appeals and the stay petition are of the same assessee for the different assessment years, these are clubbed together, heard together and disposed of by this common order

D L Tanumal Private Limited, Mumbai vs. PCIT -4, Mumbai

In the result, appeal of the assessee is allowed

ITA 2564/MUM/2025[2014-15]Status: DisposedITAT Mumbai07 May 2025AY 2014-15

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Madhur Agrawal & Mr. Hitesh Trivedi, A/RFor Respondent: Smt. Sanyogita Nagpal, CIT D/R

Section 147Section 154Section 263Section 68

dated 25/05/2023 framed u/s 154 of the Act. Accordingly, appeal of the assessee is allowed. 13. Since the appeal is disposed, the stay petition becomes infructuous. 14. In the result, appeal of the assessee is allowed. Order pronounced in the Court on 7th May, 2025 at Mumbai. (SAKTIJIT DEY) (NARENDRA

Khajiabdul Karimsab Anwar Bhasha, Chitradurga vs. Assistant Commissioner of Income Tax, Circle-2(1), Davengere

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

ITA 575/BANG/2025[2014-15]Status: DisposedITAT Bangalore06 May 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2014-15

For Appellant: Shri Phani Kumar, CAFor Respondent: Ms. Neha Sahay, JCIT

Section 194CSection 226(3)

passed by the NFAC, Delhi dated 26/07/2023 in DIN No. ITBA/NFAC/S/ 250/2023-24/1054621221(1) for the assessment year 2014-15. The assessee has also filed Stay Petition. SA No.38/Bang/2025 Page 2 of 6 2. At the outset, it is observed that there has been a delay of 536 days in filing ... appeal are partly allowed for statistical purposes. 7. In the result, the appeal of the assessee is partly allowed for statistical purposes. Regarding the Stay Petition filed by the assessee: 8. The assessee has already paid more than 20% of the outstanding demand. Additionally, the assessee appears to have

Muthu Dhanashekar, Mysuru vs. Income Tax Officer, Ward-1(1), Mysore

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

ITA 2444/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 Apr 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Ankur Pai, CAFor Respondent: Shri Subramanian .S, JCIT-DR

Section 142(1)Section 68

issue afresh after hearing the assessee. Page 4 of 4 S.P. No. 77/Bang/2024 & 9. Since the main appeal is being disposed of, the stay petition filed by the assessee is dismissed as infructuous. 10. In the result, the appeal filed by the assessee is allowed for statistical purposes ... stay petition filed by the assessee is dismissed as infructuous. Order pronounced in the open court on 30th April, 2025. (WASEEM AHMED) Judicial Member Bangalore, Dated, the 30th April, 2025. /MS / Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. Guard file

Acestar Properties Pvt. Ltd., Chennai vs. ITO, Corporate Ward-1(1), Chennai

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

ITA 683/CHNY/2025[2021-22]Status: DisposedITAT Chennai09 Apr 2025AY 2021-22

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.683/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 & S.A. No. 37/Chny/2025 [In I.T.A. No. 683/Chny/2025] Acestar Properties Private Limited, Vs. The Income Tax Officer, New No. 12, South Mada Street, Corporate Ward 1(1), Srinagar Colony, Saidapet, Chennai. Chennai 600 015. [Pan: Aafca7237B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, Advocate ""थ" की ओर से/Respondent By : Shri S. Maruthu Pandian, Cit सुनवाई की तारीख/ Date Of Hearing : 02.04.2025 घोषणा की तारीख /Date Of Pronouncement : 09.04.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.02.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2021-22. 2. The Assessee Raised 2 Grounds Of Appeal, Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri S. Maruthu Pandian, CIT

remanded the matter to the file of the Assessing Officer to adjudicate the issues on merits after considering the submissions of the assessee, the stay petition filed by the assessee become infructuous and accordingly, the same stands dismissed. 7. In the result, the stay application filed by the assessee

Janaki Thangam Educational Trust, Chennai vs. ITO, Exemptions Ward-3, Chennai

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

ITA 430/CHNY/2025[2020-21]Status: DisposedITAT Chennai09 Apr 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.430/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 & S.A. No. 36/Chny/2025 [In I.T.A. No. 430/Chny/2025] Janaki Thangam Educational Trust, Vs. The Income Tax Officer, Plot No. 9, Santhanasrinivasa Perumal Exemptions Ward (3), Koil Street, Tnhb Special Scheme, Chennai. Mogappair West, Chennai 600 037. [Pan: Aaatj5734C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sundar Raman, Ca ""थ" की ओर से/Respondent By : Ms. Gauthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 03.04.2025 घोषणा की तारीख /Date Of Pronouncement : 09.04.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 09.01.2025 Passed By The Addl/Jcit(A)-7, Mumbai For The Assessment Year 2020-21. 2. The Ld. Ar Shri S. Sundar Raman, Ca Prayed To Take-Up Appeal For Hearing & Adjudication First & With The Consent Of Both The Parties, We Proceed To Hear The Appeal First.

For Appellant: Shri S. Sundar Raman, CAFor Respondent: Ms. Gauthami Manivasagam, JCIT

Section 11Section 139(1)Section 143(1)

remanded the matter to the file 5 I.T.A. No. 430/Chny/25 & S.A. No.36/Chny/25 of the ld. CIT(A) to adjudicate the issue on merits, the stay petition filed by the assessee become infructuous and accordingly, the same stands dismissed. 9. In the result, the stay application filed by the assessee

Kunjumol Shali, Alappuzha vs. ITO, Ward 2, Alappuzha

In the result, appeal of the assessee is allowed and stay petition filed by the assessee is dismissed

ITA 899/COCH/2024[2015-16]Status: DisposedITAT Cochin04 Apr 2025AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Sureshkumar Varma, CAFor Respondent: Smt.Leena Lal, Sr.AR

Section 148Section 148ASection 250Section 68

International Marketing reported in 203 CTR 601. Therefore, the appeal of the assessee is allowed. 8. Since we have already decided the appeal, the stay petition filed by the assessee becomes infructuous. 9. In the result, appeal of the assessee is allowed and stay petition filed by the assessee

Vibgyor Printing & Packaging (P) Ltd., Ahmedabad vs. A.C.I.T., CC-4(3), Kolkata

Appeal of the assessee is allowed

ITA 2615/KOL/2024[2021-2022]Status: DisposedITAT Kolkata04 Apr 2025AY 2021-2022

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 153BSection 3

concluding the hearing : 03.04.2025 Date of pronouncing the order : 04.04.2025 ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER 1. The present two cases pertain to a stay petition filed and a regular case bearing ITA No. 2615/Kol/2024. These two matters are being dealt with through a single order. 2. For the sake