Tribunal observed that first aspect was what is legal impact of amendment in first proviso to section 254(2A) on powers of Tribunal under section 254(1) to grant stay  and Second aspect was if this amendment is held to have any impact on powers of Tribunal under section 254(1), then (a) whether amendment is directory in nature or is mandatory in nature; (b) whether said amendment affects cases in which appeals were filed prior to date on which amendment came into force; and (c) whether with respect to manner in which security is to be offered by assessee under first proviso to section 254(2A), what are broad considerations and in what reasonable manner such a discretion must essentially be exercised by Tribunal while granting stay. Since these issues were important pan-India issues of far reaching consequence, it was desirable to have benefit of arguments from stakeholders in different parts of country and, hence, it would be deemed fit and proper to refer instant stay applications to Larger Bench. (AY. 2011-12, 2012-13)