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    <title>1997 (8) TMI 67 - DELHI High Court</title>
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    <description>An order disposing of a stay application under section 220(6) was set aside because it was not a speaking order and did not deal with the assessee&#039;s claim for credit of tax deducted at source or the relevant circulars. The High Court held that such contentions should have been considered and reasoned upon before deciding whether the assessee could be treated as in default pending appeal. The matter was remitted for fresh consideration by the Assessing Officer after giving an opportunity of hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=17297</link>
      <description>An order disposing of a stay application under section 220(6) was set aside because it was not a speaking order and did not deal with the assessee&#039;s claim for credit of tax deducted at source or the relevant circulars. The High Court held that such contentions should have been considered and reasoned upon before deciding whether the assessee could be treated as in default pending appeal. The matter was remitted for fresh consideration by the Assessing Officer after giving an opportunity of hearing.</description>
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