Om Prakash, J.

1. THIS petition filed under Article 226 of the Constitution raises an important question whether the Commissioner of Income-tax (Appeals) possesses power to grant stay against recovery of tax.

2. WHEREAS the petitioner's returned income was Rs. 12,840 and Rs. 16,430 for the assessment years 1989-90 and 1991-92, he was assessed in the status of an individual at Rs. 12,97,130 and Rs. 26,18,190, respectively. Aggrieved, the petitioner filed appeals before the Commissioner of Income-tax (Appeals), Kanpur, for both the years, which are said to be still pending.

The petitioner approached the assessing authority to get the stay order, then the assessing authority stayed the demand till November 30, 1993, or till the disposal of appeals before the Commissioner of Income-tax (Appeals), whichever was earlier. The stay order stood terminated on November 30, 1993, as the appeals could not be decided till then. Thereafter, the petitioner went up to the Commissioner of Income-tax, Kanpur, seeking extension of the stay order till the decision of the appeals pending before the Commissioner of Income-tax (Appeals). The Commissioner of Income-tax rejected the prayer of the pet