https://www.taxtmi.com/caselaws?id=210834 Where an assessee shows a prima facie case in a tax dispute, including support from earlier appellate deletions of similar additions and an arguable royalty claim, interim protection against recovery may be justified pending appeal. A stay rejection order must disclose reasons; an unreasoned refusal cannot withstand judicial scrutiny in such a matter. Applying CBDT Instruction No. 1914, the court protected the assessee from coercive recovery until disposal of the appeal and directed expeditious hearing, while holding that the rejection order could not stand. en-us Mon, 07 Mar 2011 00:00:00 +0530 Thu, 23 Feb 2012 07:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210834 Where an assessee shows a prima facie case in a tax dispute, including support from earlier appellate deletions of similar additions and an arguable royalty claim, interim protection against recovery may be justified pending appeal. A stay rejection order must disclose reasons; an unreasoned refusal cannot withstand judicial scrutiny in such a matter. Applying CBDT Instruction No. 1914, the court protected the assessee from coercive recovery until disposal of the appeal and directed expeditious hearing, while holding that the rejection order could not stand. Case-Laws Income Tax Mon, 07 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210834