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    <title>1995 (7) TMI 67 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>A stay application under the proviso to section 35F must be decided by considering both the existence of a prima facie case and any pleaded financial hardship. Rejecting stay solely because no prima facie case is made out, while ignoring a material hardship plea, is unsustainable. The rejection order was set aside and the matter remanded to the Tribunal for fresh consideration of the stay application after taking financial hardship into account.</description>
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      <link>https://www.taxtmi.com/caselaws?id=44075</link>
      <description>A stay application under the proviso to section 35F must be decided by considering both the existence of a prima facie case and any pleaded financial hardship. Rejecting stay solely because no prima facie case is made out, while ignoring a material hardship plea, is unsustainable. The rejection order was set aside and the matter remanded to the Tribunal for fresh consideration of the stay application after taking financial hardship into account.</description>
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