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2019 (11) TMI 213 - HC - Income TaxStay of recovery of demand - Tribunal should deal with such cases on priority. He points out that, on the one hand, the assessee has obtained the stay of the outstanding demand while, on the other hand, it is pressing for refund of the amount due in respect of previous assessment years. He points out that the respondent’s writ petition is pending before this Court and is listed on 21.01.2020. We are of the considered view that in cases where there is stay of recovery of demand of tax, the Tribunal should deal with the appeals pending before it on a higher priority. The Tribunal should consider forming a separate list of such cases which should be heard on priority after arranging the cases on the basis of their seniority as well as the quantum involved in the stay.
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