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B. Subhadra, B.V. Krishna, B.V. Naveen ... vs The Income-Tax Officer on 15 December, 2003 cites

Income Tax Officer vs M.K. Mohammed Kunhi on 11 September, 1968

4. We have carefully considered the rival submissions. Section 254 of Income-tax Act, 1961 confers on the Appellate Tribunal, powers of the widest amplitude in dealing with the appeals before it; by implication the Hon'ble Apex Court felt that the statutory power under Section 254 carries with it duty in proper cases to make such orders for staying recovery proceedings pending an appeal before the Tribunal (ITO v. M.K. Mohammad Kunhi (71 ITR 815) (SC). Such implied power is an adjunct of, and flows from, the substantive power to entertain or hear the appeal conferred upon the Tribunal. So long as this power is not expressly taken away by the Legislature; the power of the Tribunal to grant stay cannot be questioned. The case of the learned DR is that second proviso in Sub-section (2A) of Section 254, incorporated by Finance Act, 2001, restricts the power of the Tribunal of grant stay beyond the period of six months. The relevant provisos Read as under:-
Supreme Court of India Cites 38 - Cited by 478 - A N Grover - Full Document
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