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2020 (9) TMI 201

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..... given under section 220(6) of the Act elaborating all the reasons on the basis of which a complete stay order was being sought but the authorities without dealing with any of the grounds has passed a completely non-speaking order in violation of the Instructions and the Guidelines issued by the Department. We allow this petition setting aside both the orders and directing the Assessing Authorit .....

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..... ed by the Assessing Authority (respondent no.1) requiring the petitioner to deposit 20% of the demand while disposing of his application filed under Section 220(6) of the Income Tax Act, 1961 (in short referred to as the Act ) as well as the order dated 18-3-2020 passed by the Principal Commissioner (respondent No.2) confirming the order passed by the Assessing Authority. 3. It is not an issue .....

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..... n the basis of which a complete stay order was being sought but the authorities without dealing with any of the grounds has passed a completely non-speaking order in violation of the Instructions and the Guidelines issued by the Department. 5. In that view of the matter, we allow this petition setting aside both the orders and directing the Assessing Authority (respondent No.1) to pass a fresh .....

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