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    <title>2019 (4) TMI 53 - MADRAS HIGH COURT</title>
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    <description>The court set aside the impugned order dated 06.02.2019, directing the assessing officer to reconsider the stay petition in accordance with CBDT Circulars. Emphasizing the need for a detailed approach, the court granted an interim stay of recovery proceedings, maintaining status quo until the stay application&#039;s decision. The writ petition was disposed of with instructions to adhere to guidelines, consider financial factors, and provide a reasoned order.</description>
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      <description>The court set aside the impugned order dated 06.02.2019, directing the assessing officer to reconsider the stay petition in accordance with CBDT Circulars. Emphasizing the need for a detailed approach, the court granted an interim stay of recovery proceedings, maintaining status quo until the stay application&#039;s decision. The writ petition was disposed of with instructions to adhere to guidelines, consider financial factors, and provide a reasoned order.</description>
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