Dismissing the petition to stay when the appeal is pending before CIT(A) , the Court observed that , power of stay with Appellate Authority cannot be equated to power garnted to the Assessing Officer.Petition was dismissed and directed to file stay petition before CIT(A ) .( AY. 2011-12)
Cavinkare ( P) Ltd v. CIT( A) ( 2018) 255 Taxman 181 ( Mad) (HC)
S. 220 : Collection and recovery – Assessee deemed in default – Stay- Power of stay with Appellate Authority cannot be equated to power garnted to the Assessing Officer- Petition was dismissed and directed to file stay petition before CIT(A )[ S.220(6), 251 ]