Allowing the petition the Court held that since Commissioner (Appeals) without providing an opportunity to petitioner had passed the order rejecting the stay application in contravention of principles of nature justice . Order was set aside .(AY. 2017-18)
Hubli Advocates Urban Co-op. Credit Society v. PCIT (2021) 281 taxman 634/ 208 DTR 261/(2022) 325 CTR 482 (Karn.) ( HC )
S. 251 : Appeal – Commissioner (Appeals) – Powers -Stay –Natural justice – Stay application was rejected without providing an opportunity of hearing – Order was set aside [ S. 220 (6) , Art , 226 ]