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2020 (9) TMI 417 - HC - Income TaxStay of demand - Recovery proceedings - mechanically directing the petitioner to pay 20% of the disputed amount as a pre-condition for stay of the balance amounts confirmed against the petitioner, pending disposal of the appeal - HELD THAT:- Ext.P7 order of the 2nd respondent cannot be legally sustained inasmuch as it does not consider the merits of the petitioner’s case in the appeal, and further has to be seen as passed under dictation, based on the instructions issued by the CBDT. As a quasi-judicial authority, the 2nd respondent cannot see his discretion as fettered by the directions issued by the CBDT, especially when he is performing an adjudicatory function. I therefore quash Ext.P7 order and direct the 2nd respondent to consider and pass orders on Ext.P2 appeal within an outer time limit of six months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed in the appeal and the order communicated to the petitioner. In view of the direction issued above, Ext.P7 stay order passed by the 2nd respondent is quashed.
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