Rakesh P Sheth. v. ITC (2019) 265 Taxman 200 (Mad.)(HC)

S. 251 : Appeal-Commissioner (Appeals)–Powers–Stay-Order of CIT(A) rejecting the stay application is set aside. [Art. 226]

Against order of Assessing Officer, assessee filed appeal before CIT(A) along with stay petition. CIT (A) ejected stay petition. On writ the Court held that order of CIT (A) was not only cryptic, but he had given a complete go by to parameters and determinants which had to be taken into account while disposal of stay petition. Accordingly the matter was sent back to CIT (A) for disposal of stay petition afresh by adhering to order of Madras High Court made in case of  Kannammal (Mrs.)  v. ITO (2019) 413 ITR 390 ( Mad.)(HC)  (AY. 2012-13)