https://www.taxtmi.com/caselaws?id=766376 An order on a stay application under the Income-tax Act is unsustainable if it mechanically insists on a 20% deposit without independently examining the stay request or recording brief reasons. The authority must consider the assessee's case, assess whether unconditional stay or partial deposit is justified, and give short prima facie reasons for any coercive recovery. Recovery should not ordinarily proceed before the appeal period expires and the stay application is disposed of. The impugned stay order was set aside and the matter remitted for fresh decision by a reasoned order. en-us Wed, 19 Feb 2025 00:00:00 +0530 Mon, 24 Feb 2025 08:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766376 An order on a stay application under the Income-tax Act is unsustainable if it mechanically insists on a 20% deposit without independently examining the stay request or recording brief reasons. The authority must consider the assessee's case, assess whether unconditional stay or partial deposit is justified, and give short prima facie reasons for any coercive recovery. Recovery should not ordinarily proceed before the appeal period expires and the stay application is disposed of. The impugned stay order was set aside and the matter remitted for fresh decision by a reasoned order. Case-Laws Income Tax Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766376