Assessee filed petition before CIT(A) for  stay  of demand in assessment order. CIT (A) directed assessee to file stay applications before AO under S. 220 of the Act. On writ the Court held that discretion and power is independently available to CIT(A) to decide stay petitions. Since he disposed of stay applications by an order that was merely in nature of an advice, he failed to exercise discretion and jurisdiction vested with him.) Accordingly the matter remanded to CIT(A) to decide the stay petition on merits. Followed Mavilayi Service Co-Operative Bank Ltd. v. CIT (2019) (2) KLT 597 (FB) (Ker.)(HC)