Court Criticizes Tax Authorities for Ignoring Key Principles in Demand Stay Cases: Prima Facie, Convenience, and Irreparable Injury.

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....Stay of demand - Recovery of demand - In the present cases, the impugned orders are non-reasoned orders. Neither the AO nor the Commissioner of Income Tax have either dealt with the contentions and submissions advanced by the petitioner nor has considered the three basic principles i.e. the prima facie case, balance of convenience and irreparable injury while deciding the stay application. - HC....