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Agricultural Produce Market Committee v/s Commissioner of Income-tax

    C.W.J.C. 3745 Of 2005

    Decided On, 23 March 2005

    At, High Court of Bihar

    By, THE HONOURABLE MR. JUSTICE NAGENDRA RAI & THE HONOURABLE MR. JUSTICE S.N. HUSAIN

    For the Appearing Parties: ---------



Judgment Text

(1.) Heard learned Counsel for the petitioner and learned Counsel for the Income-tax Department.

(2.) Admittedly, the

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appeal is pending. It is stated by learned Counsel for the petitioner that when prayer for stay was made during pendency of the appeal, an oral observation was made by the appellate authority that the appellate authority has no power to grant stay. Once the appeal is pending, every court has power to pass an order of stay to do justice otherwise there will be miscarriage of justice in some cases. The matter is settled that the appellate authority even in the absence of a specific provision has power vested in it by virtue of being an authority to grant stay in appropriate cases. It is one thing to say whether stay is to be granted or not but to say that the appellate authority has no power to grant stay, in our view, does not appear to be correct one.

(3.) Accordingly, if the proper application is filed before the appellate authority, the appellate authority will exercise its discretion and pass a spe