Law:

Section:

Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Powers of - Whether when an appeal is pending, appellate authority has power to pass an order of stay in appropriate cases even in absence of specific provision - Held, yes JUDGMENT 1. Heard learned counsel for the petitioner and learned counsel for the Income-tax Department. 2. Admittedly, the 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…

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