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2018 (12) TMI 1076 - AT - Income TaxStay petition - power of tribunal - recovery proceedings - Held that:- Tribunal has no power to review or revisit the issues already decided on same facts especially where the Hon’ble High Court has dismissed the Writ Petition against earlier stay order of Tribunal, where the Hon’ble High Court had noted the conduct of applicant in Writ Petition challenging the stay order passed by Tribunal and even suo motu initiated civil and criminal contempt proceedings held that the conduct of the petitioner during the pendency of the petition disentitles it to any relief under Article 226 of the Constitution of India. Therefore we dismiss the petition. Hon'ble Supreme Court has also not allowed the petition of applicant for early hearing. Hence we find no justification in the present stay applications moved by applicant and the same are dismissed. In our considered view, since the applicant has not complied with earlier directions of the Tribunal to deposit part of tax amount within time frame fixed, then earlier order of Tribunal would stand that, in case of breach of any of the said conditions, the stay granted would automatically get vacated and the matter would be heard in ordinary course. Hence, we dismiss the stay applications moved by applicant.
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