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2018 (1) TMI 338 - HC - Income TaxGrant of stay - staying the recovery of huge amount as prayed is made out - Held that:- Where gross violations of the law and injustices are perpetrated or are about to be perpetrated, it is the bounden duty of the Court to intervene and give appropriate interim relief. In cases where denial of interim relief may lead to public mischief, grave irreparable private injury or shake a citizen’s faith in the impartiality of public administration, a Court may well be justified in granting interim relief against public authority. But since the law presumes that public authorities function properly and bonafide with due regard to the public interest, a court must be circumspect in granting interim orders of far reaching dimensions or orders causing administrative, burdensome inconvenience or orders preventing collection of public revenue for no better reason than that the parties have come to the Court alleging prejudice, inconvenience or harm and that a prima-facie case has been shown. There can be and there are no hard and false rules. But prudence, discretion and circumspection are called for. There are several other vital considerations apart from the existence of a prima-facie case. There is the question of balance of convenience. There is the question of irreparable injury. There is the question of the public interest. There are many such factors worthy of consideration. In the case in hand, appeal is pending against the assessment order and earlier the assessment was made at Indore, it cannot be said that the order is without jurisdiction.
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