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2019 (7) TMI 621 - HC - Income TaxStay petition rejected - manner in which the stay petitions of this nature have to be disposed of - petitioner submitted impugned order rejecting stay is not only cryptic, but it has given a complete go by to the parameters and determinants which have to be taken into account while disposal of stay petition of this nature - HELD THAT:- This court in MRS. KANNAMMAL VERSUS INCOME TAX OFFICER WARD 1 (1) TIRUPUR [2019 (3) TMI 1 - MADRAS HIGH COURT has laid down the parameters and determinants which have to be taken into account in disposal of such a stay petition Revenue very fairly submitted that the aforesaid order in MRS. KANNAMMAL case has been given legal quietus and there is no appeal against the same. As the Revenue has given legal quietus and finality to the aforesaid order, it follows as a indisputable sequitur that the Revenue has to necessarily follow the parameters laid down in the said order for disposal of stay petition. Before this Court proceeds further, to be fair to the first respondent, it is to be recorded that this Court has noticed that the impugned order was passed on 22.09.2017, whereas the aforesaid order came to be passed by this Court only on 13.02.2019. Be that as it may, as there is no dispute or disagreement that the aforesaid order is operating and the obtaining position with regard to disposal of stay petitions, it follows as a natural sequitur that the impugned order which is cryptic and which does not make any reference to the parameters and determinants adumbrated in the aforesaid order deserves to be set aside. Matter is sent back to the Principal Commissioner of Income Tax, Chennai – 600 006 for disposal of the stay petition with regard to assessment year 2012-2013 afresh after affording an opportunity to the writ petitioner and by adhering to the aforesaid order of this Court
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