TMI Blog2019 (4) TMI 1674X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the stay petition the prima facie case put forth by the parties is required to be considered. The authority has to deal with the contentions raised by the parties so as to disclose the application of mind by the authority to the contention put forth by the parties. Reasons are required to be given. Reasons now are considered to be one of the pillar of the principles of natural justice. The case put forth by the petitioner has been dealt with while passing impugned order so as to substantiate the discretion exercised by him. If after considering the case put forth by the petitioner, the authority may come to the conclusion about the quantum of the amount the petitioner is required to deposit as a precondition for stay. The impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ors. reported in (2018) 168 DTR (Del) 354. According to the learned counsel the case put forth by the petitioner has not been considered. 4. Mrs. Bharaswadkar Patil, learned counsel for the respondent submits that the authority has considered the case put forth by the petitioner and it is not only on the basis of CBDT circular the order has been passed. It has been considered that the petitioner had made a declaration during the survey. It cannot be said that the authority while passing the impugned order has not considered the case put forth by the petitioner. 5. The Apex Court in a case of Principal Commissioner of Income Tax and Ors. Vs. LG Electronics India (P) Ltd. (supra) has observed that the administrative ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised by the parties so as to disclose the application of mind by the authority to the contention put forth by the parties. Reasons are required to be given. Reasons now are considered to be one of the pillar of the principles of natural justice. 10. We do not find that the case put forth by the petitioner has been dealt with while passing impugned order so as to substantiate the discretion exercised by him. If after considering the case put forth by the petitioner, the authority may come to the conclusion about the quantum of the amount the petitioner is required to deposit as a precondition for stay. 11. In light of the above, the impugned orders are quashed and set aside. The authority shall consider the stay applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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