https://www.taxtmi.com/caselaws?id=379230 A stay application must be decided on the prima facie case, the parties' material contentions, and reasons showing application of mind; the authority's failure to deal with the assessee's merits, including retraction of the survey declaration, rendered the stay and review orders unsustainable. A general 20% pre-deposit benchmark cannot operate as a mechanical fetter on quasi-judicial discretion: the authority must examine the facts of the individual case, record reasons, and may direct a lesser deposit where warranted. The impugned orders were set aside and the matter was remitted for fresh consideration. en-us Wed, 10 Apr 2019 00:00:00 +0530 Tue, 30 Apr 2019 08:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379230 A stay application must be decided on the prima facie case, the parties' material contentions, and reasons showing application of mind; the authority's failure to deal with the assessee's merits, including retraction of the survey declaration, rendered the stay and review orders unsustainable. A general 20% pre-deposit benchmark cannot operate as a mechanical fetter on quasi-judicial discretion: the authority must examine the facts of the individual case, record reasons, and may direct a lesser deposit where warranted. The impugned orders were set aside and the matter was remitted for fresh consideration. Case-Laws Income Tax Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379230