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    <title>2020 (3) TMI 42 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed the stay application seeking relief from the collection/recovery of outstanding tax and interest amount, emphasizing the absence of significant inconvenience or hardship for the assessee to comply with the conditions imposed by the Commissioner. The Tribunal highlighted the need for strong grounds to interfere in such matters and concluded that the Commissioner&#039;s decision was reasonable, with no basis for intervention. The Tribunal clarified that the powers to grant stay during the appeal&#039;s pendency should not be routinely exercised solely on prima facie merits.</description>
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      <description>The Tribunal dismissed the stay application seeking relief from the collection/recovery of outstanding tax and interest amount, emphasizing the absence of significant inconvenience or hardship for the assessee to comply with the conditions imposed by the Commissioner. The Tribunal highlighted the need for strong grounds to interfere in such matters and concluded that the Commissioner&#039;s decision was reasonable, with no basis for intervention. The Tribunal clarified that the powers to grant stay during the appeal&#039;s pendency should not be routinely exercised solely on prima facie merits.</description>
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