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TMI Blog2018 (4) TMI 1914X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of disputed demand has been rejected by respondent No. 3 by order dated 15.01.2018 (Annexure- P/1). Against the said rejection, revision / review petitions were preferred by the petitioners but they have been rejected by respondent No. 1 by order dated 23.03.2018 (Annexure - P/2) without assigning any reason and without passing any reasoned and speaking order, aggrieved against which these writ petitions have been preferred by the petitioners. 2. Learned counsel appearing for the petitioners would submit that 20% of the disputed amount has already been deposited and, therefore, the impugned orders passed are unsustainable and bad in law and are liable to be set aside. 3. On the other hand, Mrs. Naushina Afrin Ali, learned counsel appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority concerned will at least briefly set out the case of the assessee. (b) In cases where the assessed income under the impugned order far exceeds returned income, the authority will consider whether the assessee has made out a case for unconditional stay. If not, whether looking to the questions involved in appeal, a part of the amount should be ordered to be deposited for which purpose, some short prima facie reasons could be given by the authority in its order. (c) In cases where the assessee relies upon financial difficulties, the authority concerned can briefly indicate whether the assessee is financially sound and viable to deposit the amount if the authority wants the assessee to so deposit. (d) The authority concerned wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for filing an appeal; (b) Disposal of a stay application, if any, moved by the assessee and for a reasonable period thereafter to enable the assessee to move a higher forum, if so advised. Coercive steps may, however, be adopted where the authority has reason to believe that the assessee may defeat the demand, in which case brief reasons may be indicated. 2. The stay application, if any, moved by the assessee should be disposed of after hearing the assessee and bearing in mind the guidelines in KEC International; 3. If the Assessing Officer has taken a view contrary to what has been held in the preceding previous years without there being a material change in facts or law, that is a relevant consideration in deciding the applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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