Law Expert

Right to Privacy in Sting Operations of Media
http://odisha.gov.in/e-magazine/Orissareview/2013/may/engpdf/57-61.pdf

odisha.gov.in

Power of Tribunal to grant stay beyond 365 days.

View of the Bombay High Court

As decided in case of Narang Overses (P) Ltd. Vs. ITAT (2007) 2011

1. The Power to grant stay or interim relief has to be read as co-extensive with the power to grant final relief. the object being that in the absence of the power to grant intreim relief, the final relief its self may be difficult.

2. Once an appeal is provided, it cannot be rendered negative in cases where the assessee was not at fault.

3. object of amendment made in section 254(2A) by the Finance Act, 2007 was not to defeat the vested right of an appeal in an assessee whose appeal could not be disposed of on account of any omission or failure on his part, but either on account of the failure of the tribunal or acts of Revenue resulting in non-disposal of the appeal within the extended period as provided.

4. It would not be possible on one hand that there is a vested right of appeal and on the other hand to hold there is no power to countinue the grant of interim relief for no fault of assessee by divesting the incidental power of the Tribunal to continue the interim relief. such a reading would result in such an exercise being rendered unreasonable and violative of Article 14 of the Constitution.