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2018 (4) TMI 457 - HC - Income TaxStay the recovery of demand - second respondent confirming the order of the respondent No.1 demanding 50% of the demand amount for grant of stay - garnishee notice u/s 226(3) directing the bank to make the payment towards the demand of tax from the account of the petitioner - Held that:- The order of the second respondent dated 14.02.2018 is a non-speaking order which cannot be sustained. Referring to the same, respondent No.3 has passed an order on 22.03.2018 that the request of the stay of demand cannot be considered in view of the decision taken by the second respondent which culminated in the issuance of garnishee notice dated 23.03.2018 at Annexure-Y in defiance with the order of this Court in not providing one week time before initiating coercive recovery action. Respondent No.3 referring to the same, failed to exercise the statutory powers vested with him. Statutory Appellate Authority ought to have adjudicated upon the Application for stay filed by the petitioner. The basis for declining to entertain the stay application is the order of the second respondent dated 14.02.2018 which goes to the root of the matter. Had the second respondent considered the request of the petitioner in accordance with law and passed the speaking order, it would have been appreciated. However, it is well settled principle that any order passed without assigning reasons is a nullity and not valid in the eye of law. Hence, the order of the second respondent is not in conformity with the well settled principles of law.
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