https://www.taxtmi.com/caselaws?id=468675 An order fixing payment of disputed income-tax demand in instalments under Section 220(6) must reflect proper application of mind to the relevant stay factors and be issued as a speaking order. CBDT Circular No. 1914/1993 dated 02.02.1993 requires consideration of all material circumstances before deciding a stay application. Where the order does not show such consideration, it is liable to be set aside for fresh determination on merits, and recovery may be kept in abeyance pending reconsideration. en-us Fri, 30 Jan 2026 00:00:00 +0530 Fri, 15 May 2026 20:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468675 An order fixing payment of disputed income-tax demand in instalments under Section 220(6) must reflect proper application of mind to the relevant stay factors and be issued as a speaking order. CBDT Circular No. 1914/1993 dated 02.02.1993 requires consideration of all material circumstances before deciding a stay application. Where the order does not show such consideration, it is liable to be set aside for fresh determination on merits, and recovery may be kept in abeyance pending reconsideration. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468675