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2015 (5) TMI 360 - HC - Income TaxStay application - attachment of bank accounts and encashment of some amount - Held that:- In the instant case, the petitioner being aggrieved by the assessment order as well as the rectification order, had filed an appeal along with the application seeking for stay of the said orders. The First Appellate Authority without hearing the petitioner rejected the said application, which is contrary to law. The order passed by the First Appellate Authority is not a speaking order. Hence, I feel that the First Appellate Authority has to reconsider the matter afresh and pass appropriate orders on the application filed by the petitioner for grant of stay of collection of the tax demanded. Hence, it is appropriate to direct the First Appellate Authority to reconsider the matter afresh and pass orders in accordance with law after hearing the petitioner. - Appeal allowed.
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