Per Shri Inturi Rama Rao, A.M. : The present stay petition is filed by the assessee seeking stay of demand of Rs.93,04,148 for the Assessment Year 2012-13.

2. It is submitted that the demand in question has arisen on account of disallowance of depreciation on wind mills. From the perusal of the S.P. No.166/Bang/2018 orders of the lower authorities, we find that order appealed against before the CIT (Appeals) is the order passed by the Assessing Officer under Section 154 of the Income Tax Act, 1961 (in short the) dt.12.7.2015. From the perusal of the order passed by the Assessing Officer under Section 154, we do not find any mention about the disallowance of depreciation on wind mills. Thus we feel that the issue sought to be raised in the present appeal does not emanate from the order of Assessing Officer and therefore it cannot form part of the subject matter of the appeal. Thus according to us, when the demand sought to be stayed does not emanate from the subject matter of the appeal, the question of stay of the demand by this Tribunal does not arise.

3. In the result, the Stay Petition filed by the assessee is dismissed. Order pronounced in the open court on the 18th day of May, 2018. Sd/- (N.V. VASUDEVAN) Judicial Member Sd/- (INTURI RAMA RAO) Accountant Member Bangalore, Dt. 18.05.2018. *Reddy gp S.P. No.166/Bang/2018 Copy to : 1 Appellant 4 CIT(A) 2 Respondent 5 DR. ITAT, Bangalore 3 CIT 6 Guard File Senior Private Secretary Income Tax Appellate Tribunal Bangalore.