- (1.) Although we are not at present the regular tax Bench, we have been assembling specially and hearing this appeal under Section 260A of the Income-tax Act, 1961, and the stay application in relation thereto for the past nine days.
(2.) Since we have assembled only on Friday mornings the span of time which we have spent is nearly two and a half months.
(3.) We had directed that the appeal and the stay application would be heard together.;