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2023 (4) TMI 1214 - HC - Income TaxStay of recovery of demand - application of 'Trinity' principles - whether the impugned orders of assessment passed u/s 220(6) during pendency of appeals, stand vitiated for passing non-speaking orders? - as submitted by petitioner that it has been consistently held by this Court that an application u/s 220(6) ought to be decided by applying 'Trinity' principles set out in the case of Kannammal vs. Income Tax Officer, Ward 1(1), Tirupur [2019 (3) TMI 1 - MADRAS HIGH COURT] and in the case of Queen Agencies Vs. The Assistant Commissioner of Income Tax, (Circle-1) [2021 (4) TMI 609 - MADRAS HIGH COURT]? - HELD THAT:- The impugned orders in respect of Assessment Years 2014-2015, 2016-2017 and 2020-2021 respectively are set aside and first respondent is directed to pass fresh orders in the stay applications filed, keeping in mind the 'Trinity' principles laid down by this Court in the case of Queen Agencies and in the case of Kannammal. The stay applications shall be disposed of within a period of six weeks from the date of receipt of a copy of this order. Until the stay applications are disposed of, no further proceedings shall be taken against the petitioner.
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