Assessing Officer passed an order under section 271B against assesse. Assessee aggrieved by said order filed appeal and stay petition before Commissioner (Appeals). Commissioner (Appeals) dismissed appeal stating that appeal was defective and defects were not cured.  Assessee filed writ petition against dismissal of appeal.  Allowing the petition the Court directed the assesseee to file additional memorandum of grounds of appeal as well as stay petition before Commissioner (Appeals), who would treat those additional grounds as part and continuation of appeal and stay application already filed and pass order on stay application without much delay.  (AY. 2015-16)