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1 - 10 of 22 (0.21 seconds)Section 220 in The Income Tax Act, 1961 [Entire Act]
Article 226 in Constitution of India [Constitution]
Section 11 in The Income Tax Act, 1961 [Entire Act]
Section 119 in The Income Tax Act, 1961 [Entire Act]
Section 11 in The Securities Contracts (Regulation) Act, 1956 [Entire Act]
Income Tax Officer vs M.K. Mohammed Kunhi on 11 September, 1968
12. The first question to be decided is whether the petitioner has any
alternative statutory remedy against the order dt. 7th May, 2003 of the Asstt.
CIT which is under challenge in WP(C) No. 4937 of 2003. Against this order dt.
7th May, 2003 rejecting the application under Sub-section (6) of Section 220 of the Act, no
appeal has been provided under the Act as in the appeal provisions in Sections 246
and 246A of the Act, we do not find any mention of the order under Sub-section (6)
of Section 220 as an appealable order either before the Dy. CIT(A) or before the
CIT(A). The petitioner, however, has filed applications for stay before the
CIT(A). There is no express power vested under the Act on the CIT(A) to grant
stay, but express power has been vested under Sub-section (6) of Section 220 of the Act on
the AO not to treat the assessee as being in default pending appeal before the
CIT(A). The decision of the Supreme Court in M.K. Mohammed Kunhi's case
(supra) is on the point that the Tribunal has the implied power to grant stay as
incidental and ancillary to its appellate jurisdiction and not that the CIT(A) has
the implied power to grant stay in appeals pending before him.
Section 246A in The Income Tax Act, 1961 [Entire Act]
State Of Orissa vs Member, Sales Tax Tribunal And Anr. on 19 August, 1971
This Court in
State of Orissa v. Member, Sales-tax Tribunal (supra) after considering the said
decision of the Supreme Court has held that express power of stay in some
other authority conferred under the Act will rule out implied power in the
appellate authority to grant stay and a CIT(A) in Orissa is bound to follow the
decision of this Court and not of any other High Court in the absence of any
decision of the Supreme Court on a point.