https://www.taxtmi.com/caselaws?id=796747 Stay conditions requiring payment of part of a disputed tax demand must be supported by reasons under the applicable guidelines. Where an office memorandum requires evaluation of specified parameters before fixing stay terms, authorities must explain why a deposit condition is retained even when most of the demand is stayed. An order staying most of the demand while requiring payment of the balance without disclosed reasons warrants reconsideration. The stay application should be restored for an expeditious, reasoned decision after giving the assessee an opportunity of hearing. en-us Wed, 29 Jul 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796747 Stay conditions requiring payment of part of a disputed tax demand must be supported by reasons under the applicable guidelines. Where an office memorandum requires evaluation of specified parameters before fixing stay terms, authorities must explain why a deposit condition is retained even when most of the demand is stayed. An order staying most of the demand while requiring payment of the balance without disclosed reasons warrants reconsideration. The stay application should be restored for an expeditious, reasoned decision after giving the assessee an opportunity of hearing. Case-Laws Income Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796747