2019 (7) TMI 131

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..... Bhavani Subbaroyan For the Appellant : N. Surya Senthil For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel ORDER T.S.SIVAGNANAM, J. We have heard Mr.N.Surya Senthil, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondents. 2. This writ petition has been filed the Order passed by the Income Tax Appellate Tribunal &#3....

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....ssessee should establish a prima facie case and should show a balance of conveyance in his favour and also establish that he will be put to irreperable hardship if the demand of entire tax and penalty would not be stayed before the Tribunal. 4. The three cardinal principles which are granted by Civil Courts while granting reliefs are equally applicable before the Quasi Judicial and Tribunal. Du....