JUDGMENT This petition under article 226 of Constitution of India challenges order dated June 30, 2014, passed by Commissioner of Income-tax (Appeals) ("the CIT(A)"). By impugned order dated June 30, 2014, petitioner's application for stay of assessment order March 27, 2014, in its pending appeal for assessment year 2011-12 was dismissed. By impugned order dated June 30, 2014, Commissioner of Income- tax (Appeals) has dismissed stay application in pending appeal after recording that though he has inherent power to consider stay application yet same will not be considered as administrative measure. This, according to him, is to avoid multiple stay application before different authorities. jurisdiction of Commissioner of Income-tax (Appeals) to deal with application for stay of order in appeal before it is inherent in it as appellate authority. exercise of this jurisdiction is to be exercised on examining order in appeal before Commissioner of Income-tax (Appeals). This jurisdiction to stay order in appeal is in fact admitted in impugned order dated June 30, 2014. As against above, jurisdiction with Assessing Officer of staying demand under section 220(6) of Income-tax Act, 1961 ("the Act"), and that of Commissioner of Income-tax to stay demand, is on different considerations, i.e., including other factors over and above order. Assessing Officer and Commissioner do not stay order in appeal but only stay demand issued consequent to order which is in appeal. This only to ensure that assessee is not deemed to be assessee in default. Therefore, Commissioner of Income-tax (Appeals) ought not to have confused his jurisdiction as appellate authority with that of either Assessing Officer under section 220(6) of Act or to that of Commissioner of Income-tax in his administrative capacity. Mr. Naniwadekar, learned counsel appearing for petitioner, informs us that no application for stay of demand has been filed either before Assessing Officer or Commissioner of Income-tax by petitioner. In view of above, we set aside impugned order dated June 30, 2014. Commissioner of Income-tax (Appeals) is directed to dispose of stay application as expeditiously as possible and preferably within three weeks from today. In meantime, respondent-Revenue will not adopt any coercive proceedings against petitioner till disposal of its stay application by Commissioner of Income-tax (Appeals) and for period of two weeks from date of communication of order passed by Commissioner of Income- tax (Appeals). However, we make it clear that in case Commissioner of Income-tax (Appeals) is of view that looking at nature of dispute before him, appeal of petitioner itself could be disposed of on merits, he is free to do so. Accordingly, writ petition is disposed of, with above directions, with no order as to costs. *** Gera Realty Estates v. Commissioner of Income-tax (Appeals)