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TMI Blog2014 (11) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... iated either for non-application of mind or for not having the benefit of the order of the Appellate Tribunal – the order is set aside and the matter is remanded back to the revenue for a fresh consideration of the stay application – revenue shall take note of Instruction No.1914 dated 02.12.1993, issued by the Central Board of Direct Taxes – Stay granted. - W.P. NO. 21961 OF 2014, M.P. NO. 1 OF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... II, who is the second respondent, he had confirmed the direction to pay the demand in instalments. 4. However as pointed out by Mr.T.Pramod Kumar Chopda, learned Standing Counsel for the Department, the stay petition of the petitioner is dated 14.07.2014. The order of the Income Tax Appellate Tribunal is dated 17.07.2014. Therefore, according to the learned Standing Counsel, the order of the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 02.12.1993, issued by the Central Board of Direct Taxes, more particularly, the second respondent shall take note of Para 2-C(a) (b), which reads as follows: C. Guidelines for Staying Demand (a) if the demand in dispute relates to issues that have been decided in assessee's favour by an appellate authority or Court earlier; or (b) if the demand in dispute has arisen because the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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