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2019 (10) TMI 551 - HC - Income TaxRejection of stay application - dis-allowance of the commission paid - HELD THAT:- The present matter deserves to be remitted back to the learned Tribunal for passing a reasoned and a speaking order on the stay application filed by the Assessee. For arriving at the conclusion whether the Assessee has a prima facie case or not, at least, the case facts should have been discussed by the Tribunal in some detail. Whether such dis-allowance has been made for the earlier assessment years or not was a relevant fact, which appears to have escaped the notice of the Tribunal, though raised in the stay application filed before the learned Tribunal. Matter restored before the ITAT.
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