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2020 (7) TMI 374 - HC - Income TaxStay petition - commanding the petitioner to pay 20% of the demanded amount - HELD THAT:- AO / CIT(A) cannot blindly apply the Circular, as in the instant case. - Even the order do not reflect whether opportunity of hearing was given to the petitioner nor any advertance to any arguments. Such order cannot escape the scrutiny of the Court, while exercising the power of judicial review under Article 226 of the Constitution of India. Ext.P14 impugned order is set aside and the matter is remitted to the Office of the Commissioner of Income-tax (Appeals) - I, to consider the stay applications filed and pass detailed order, after affording opportunity of hearing to the petitioner.
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