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2018 (9) TMI 538 - HC - Income TaxStay petition filed by the petitioner by granting stay of 80% of the demand only subject to a condition that 20% of the total demand has to be paid by the petitioner immediately - Held that:- While disposing the stay petition on 27.06.2018, the order impugned in this writ petition, has not even referred to the order passed by this Court in the earlier writ petition, where a specific direction was issued to the first respondent to hear the stay petition on merits and take a decision in accordance with law, also by observing that the first respondent has to consider a prima-facie case which the petitioner would place before him. On the other hand, he has simply disposed the stay petition without there being any discussion much less expressing a prima-facie view as to why 20% of the total demand is directed to be paid by the petitioner, while granting stay for the balance demand. This Court is satisfied to set aside the order passed by the first respondent impugned in this writ petition and remit the matter back to the first respondent for passing an order afresh, as directed by this Court [2018 (4) TMI 609 - MADRAS HIGH COURT]. This Court makes it clear that it is not expressing any view on the merits of the contentions made by the writ petitioner either in respect of the merits of the assessment or in respect of the stay petition, as it is for the first respondent/Appellate Authority to consider the same and decide. Accordingly, the writ petition is allowed and the impugned order is set aside. Consequently, the matter is remitted back to the first respondent for passing a fresh order on the stay petition.
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