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2015 (2) TMI 993 - GUJARAT HIGH COURTRejection of stay application - non recording of reasons - Held that:- As relying on Hitech Outsourcing Services Versus Income Tax Officer [2015 (2) TMI 209 - GUJARAT HIGH COURT] suffice it to observe that when the stay application is to be considered and decided, it would be required for the concerned authority to record the reasons and then to reach to the ultimate conclusion as to whether the stay should be granted or not and if yes on what condition. In absence of any reasons, the order cannot be sustained. The order can be said to be nonspeaking order since no reasons are mentioned. If the facts of the present case are considered in light of the above referred view taken by this Court, the decision for rejection of the stay application at Annexure-S (Page 372) cannot be sustained in the eye of law. Hence, the same deserves to be quashed and set aside with the further direction that the stay application shall stand restored to the file of the competent appellate authority and the stay application shall be considered on merits and appropriate decision shall be taken after recording reasons. - Decided in favour of assessee for statistical purposes.
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