2004 (11) TMI 556

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....t was made by B. SUDERSHAN REDDY J.--The first appellate authority vide its order dated April 29, 2004 rejected the stay petition filed by the petitioner herein in a printed pro forma. In our considered opinion, this practice of disposal of the stay petitions by the appellate authorities in printed pro formas is not proper since they do not reflect any application of mind by the appellate authori....

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....e been issued." The revisional authority obviously misdirected itself to the question that was required to be considered and accordingly, disposed of the stay petition as if no coercive steps were being taken against the petitioner for realisation of any tax. The revisional authority failed to take into consideration the fact that the assessing authority revised the assessment order vide pro....