https://www.taxtmi.com/caselaws?id=253482 An order rejecting a stay application may be set aside where it was made before a later appellate tribunal order and the later order was not placed before, or considered by, the deciding authority, as this indicates non-application of mind. The CBDT Instruction No. 1914 dated 02.12.1993 requires the authority, while considering stay of demand, to examine whether the disputed demand concerns issues already decided in the assessee's favour or involves conflicting High Court decisions. On that basis, the stay rejection was set aside and the matter remanded for fresh consideration. en-us Thu, 14 Aug 2014 00:00:00 +0530 Wed, 26 Nov 2014 06:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253482 An order rejecting a stay application may be set aside where it was made before a later appellate tribunal order and the later order was not placed before, or considered by, the deciding authority, as this indicates non-application of mind. The CBDT Instruction No. 1914 dated 02.12.1993 requires the authority, while considering stay of demand, to examine whether the disputed demand concerns issues already decided in the assessee's favour or involves conflicting High Court decisions. On that basis, the stay rejection was set aside and the matter remanded for fresh consideration. Case-Laws Income Tax Thu, 14 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253482