5.Nextly, we would like to observe that when an order of stay is granted by the High Court in a tax case appeal, it cannot obviously stay the statutory provision. Nevertheless, it has got power to stay the finding recorded by the Tribunal against which the appeal emanates. Thus, by granting an order of stay, it pre-supposes that the Court has come to the prima facie conclusion that the appellant has made out a case for admission and therefore, the appeal has been admitted. As rightly contended by the learned counsel for the revenue that very rarely the revenue file a stay petition in a tax case appeal. Therefore, when an appeal is entertained and stay has been granted, the Tribunal which is inferior to the jurisdictional High Court shall keep the matter in abeyance and should avoid interpretation of the question raised in the appeal which is pending before the jurisdictional High Court unless it is clearly established that the cases are factually different. Such a contingency does not arise in these appeals because the Tribunal has affirmed the order passed by the Commissioner of Income Tax (Appeals) who issued a direction by following the directions issued in the case of ACIT vs. V.N.Devadoss. In the light of the above, we are of the considered view that the appeals should be kept pending before the Tribunal and await the decision in T.C.A.Nos.821 to 824 of 2014.
