2015 (9) TMI 44

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Standing Counsel for the respondent. Considering a pure legal submission advanced by learned counsel for the revisionist, learned standing counsel stated that he does not propose to file any counter-affidavit but would make oral submissions and the revision may be disposed of finally at this stage under the Rules of this court, hence I proceed accordingly. 2.  This revision has arisen from .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s Ltd. v. State of A. P. [2009] 39 NTN 126, the appellate authority while passing order on stay application has to give reasons if application of assessee is not allowed in its entirety, as to why he is not inclined to grant complete stay to assessee and it should not be disposed of in routine manner unmindful of the consequences flowing from the order requiring the assessee to deposit full or par .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al has neither considered prima facie merits of the revisionist case nor has taken into account financial distress of revisionist in the payment of disputed tax amount and other relevant factors. In this way the order of the Tribunal is unreasoned and appears to have been passed in a routine and a casual manner. 6.  In view of the above, the impugned order of the Tribunal cannot be sustained .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X