https://www.taxtmi.com/caselaws?id=398298 The High Court quashed a stay order in a tax assessment case, finding it unsustainable as it was based on CBDT directives without considering the merits. The court directed reconsideration of the appeal within six months, emphasizing independent discretion by quasi-judicial authorities. Recovery steps were halted until the appeal decision. The judgment underscores the need for authorities to decide on merit rather than external instructions, ensuring procedural fairness and adherence to legal principles in administrative proceedings. en-us Tue, 25 Aug 2020 00:00:00 +0530 Fri, 11 Sep 2020 15:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398298 The High Court quashed a stay order in a tax assessment case, finding it unsustainable as it was based on CBDT directives without considering the merits. The court directed reconsideration of the appeal within six months, emphasizing independent discretion by quasi-judicial authorities. Recovery steps were halted until the appeal decision. The judgment underscores the need for authorities to decide on merit rather than external instructions, ensuring procedural fairness and adherence to legal principles in administrative proceedings. Case-Laws Income Tax Tue, 25 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398298