https://www.taxtmi.com/caselaws?id=764812 A quasi-judicial authority deciding a stay application must exercise independent judgment and cannot reject relief solely on the basis of administrative office memoranda. The HC found that the impugned order lacked such independent consideration, and as the prayer was limited and the revenue raised no objection, the rejection could not be sustained. The order was set aside and the stay application was revived for fresh decision by the appellate authority in accordance with law, without any adjudication on the merits of the tax dispute. en-us Thu, 09 Jan 2025 00:00:00 +0530 Sat, 18 Jan 2025 08:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764812 A quasi-judicial authority deciding a stay application must exercise independent judgment and cannot reject relief solely on the basis of administrative office memoranda. The HC found that the impugned order lacked such independent consideration, and as the prayer was limited and the revenue raised no objection, the rejection could not be sustained. The order was set aside and the stay application was revived for fresh decision by the appellate authority in accordance with law, without any adjudication on the merits of the tax dispute. Case-Laws Income Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764812