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2022 (3) TMI 387 - HC - Income TaxAssessment u/s 144B - HELD THAT:- On going through the impugned order of respondent No.1 dated 16.12.2021, we are of the view that the said order is devoid of reasons. Petitioner was required to be heard, and there should be due application of mind before a decision is taken on the prayer for stay. Impugned order dated 16.12.2021 does not indicate or disclose any application of mind on the part of respondent No.1 in considering the prayer of the petitioner. It is well settled that recording of reasons is essential while dealing with such prayers made by an assessee. We set aside the order dated 16.12.2021 and remand the matter back to respondent No.1 for taking a fresh decision within a period of thirty (30) days from the date of receipt of a copy of this order in accordance with law by affording an opportunity of hearing to the petitioner. Since we have set aside the order of respondent No.1 dated 16.12.2021, we direct respondent No.5 and respondent No.6 to withdraw the attachment of bank accounts and APT Online account respectively of the petitioner forthwith. We make it clear that we have not expressed any opinion on merit as well as on the prayer for stay. All contentions are kept open.
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