Judgment 1. Heard learned Counsel for the petitioner and learned Counsel for the Income-tax Department. 2. Admittedly, the appeal is pending. It is stated by learned Counsel for the petitioner that when prayer for stay was made during pendency of the appeal, an oral observation was made by the appellate authority that the appellate authority has no power to grant stay. Once the appeal is pending, every court has power to pass an order of stay to do justice otherwise there will be miscarriage of justice in some cases. The matter is settled that the appellate authority even in the absence of a specific provision has power vested in it by virtue of being an authority to grant stay in appropriate cases. It is one thing to say whether stay is to be granted or not but to say that the appellate authority has no power to grant stay, in our view, does not appear to be correct one. 3. Accordingly, if the proper application is filed before the appellate authority, the appellate authority will exercise its discretion and pass a speaking order in accordance with law. However, the interim stay granted by this Court will be valid till the stay matter is disposed of by the appellate authority. 4. With the aforesaid observation, the writ application stands disposed of.