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2015 (3) TMI 1001 - ALLAHABAD HIGH COURTStay application - Held that:- Primary consideration regarding existence of prima facie case has not at all been taken into consideration. Absolutely, no finding has been recorded either by the first appellate authority or by the Tribunal. All that the first appellate authority has mentioned in the impugned order is that the applicant stated about its financial hardship, which contention was objected to by the Revenue. It is not discernable as on what consideration, it directed stay of 60% of the amount. Similarly, the Tribunal held that there appears to be some force in the contention of the applicant and, therefore, some relief is to be granted to it. The order of the first appellate authority was modified and the stay was granted to the extent of 85% of the disputed tax liability. Again, there is no consideration of prima facie case and the other relevant factors. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
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