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2020 (2) TMI 1696 - HC - Income TaxStay Application - recovery proceedings - disposing a stay application filed by the petitioner in respect of a disputed demand in respect of assessment year (AY) 2017-18 - HELD THAT:- A perusal of the order reveal that there has been no application of mind by the Assessing Officer in considering the trifolds aspects of (i) prima facie case (ii) financial stringency and (iii) balance of convenience, prior to disposal of the application. See MRS. KANNAMMAL VERSUS INCOME TAX OFFICER WARD 1 (1) TIRUPUR [2019 (3) TMI 1 - MADRAS HIGH COURT] The impugned order is set aside. The petitioner will appear before the Assessing Officer on Tuesday, the 3rd of March at 10:30 a.m., without expecting any further notice in this regard. The stay application shall be disposed within two weeks thereafter i.e., on or before 17.03.2020. Status quo of recovery be maintained till 17.03.2020.
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