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2018 (4) TMI 405 - HC - Income TaxOrder on stay under Section 220(6) - Held that:- Stay under Section 220(6) of the Act is always subject to variation in case of change in facts and/or in law. In this case, the reliance by the Revenue on the order dated 21st June, 2017 for Assessment Year 2012-13, in the context of the hearing already being concluded for the subject Assessment Years is not justified. Moreover, the issue does not seem to be concluded. The very fact that the Commissioner of Income-Tax (Appeals) has heard the petitioners in respect of the appeals for the assessment years and has still not taken a final decision, would itself prima-facie indicate that the Commissioner of Income-Tax (Appeals) is considering whether or not to follow the order dated 21st June, 2017 passed in respect of the Assessment Year 2012-13 by him on which the Revenue places reliance for justifying the impugned order dated 16th March, 2018. Petition is allowed and the impugned order dated 16th March, 2018 of the Commissioner of Income-Tax is quashed and set aside
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