DEVARAJ PANDE Vs. INCOME TAX AUTHORITY

JUDGEMENT

(1.) PETITIONER has assailed the order dated 03.07.2012 Annexure A of the second respondent partially allowing the application for stay of the order impugned in the appeal pending before the Commissioner for Income Tax (Appeals).

(2.) ACCORDING to the learned counsel for the petitioner, W.P. No. 12399/2012 filed by the petitioner was disposed of by order dated 19th April 2012 Annexure G permitting the petitioner to approach the Commissioner of Income Tax before whom the appeal was pending and to seek an appropriate interim order and if an application is filed within a week therefrom, the Commissioner was directed to consider the same in accordance with law, uninfluenced by the decision taken by the Additional Commissioner of Income Tax on the administrative side.

(3.) LEARNED counsel for the respondents submits that it was for the petitioner to have filed an application, afresh, before the Commissioner of Income Tax (Appeals), where the appeal was pending and ought to have invited an order on the said application and having not done so, the Commissioner of Income Tax, Bangalore -IV was justified in passing the order Annexure A on the said application.