In the case of APR Jewellers Private Limited vs CIT(A) and ITO, the Telangana High Court has held that:

Supreme Court in Principal Commissioner of Income Tax vs. L.G. Electronics India Private Ltd, observed that an administrative circular would not operate as a factor on the Commissioner since it is a quasi-judicial authority. Clarifying further, Supreme Court held that it would be open to the authority on the facts of individual cases to grant deposit orders of a lesser amount than 20% pending appeal.

Needless to say, 1st respondent as the appellate authority exercises quasi-judicial powers’ Power to consider prayer lor stay is incidental and anci1lary to the power to hear appeals. As a quasi judicial authority, Commissioner (Appeals) is not bound by the administrative circulars issued by CBDT. He has to apply his own independent mind in the facts and circumstances of each case.

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